TaxTMI 
TaxTMI 
2022 (8) TMI 1455
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....ah waives service of Rule. 3. Heard learned Senior Advocate Mr.Tushar Hemani assisted by learned advocate Ms. Vaibhavi Parikh for the petitioner and learned advocate Mr. Hirak Shah for learned advocate Mr. Nikunt Raval for the respondents. 4. By this petition under Article 226 of the Constitution of India, the petitioner has prayed to set aside assessment order dated 22.02.2022 passed under Section 147 read with Section 144B of the Income Tax Act, 1961 (hereinafter mentioned as "the Act") and also challenged the demand notice of even date issued under section 156 of the Act, which all related to the Assessment Year 2017-2018. 5. Brief facts of the case are that the petitioner is an LLP incorporated on 21.02.2013. The partners of th....
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....ch action of the respondent, the petitioner has preferred the present petition. 6. Learned Senior Advocate Mr. Tushar Hemani assisted by learned advocate Ms. Vaibhavi Parikh for the petitioner at the outset submitted that the impugned assessment order has been passed in gross violation of the principles of natural justice inasmuch as the respondents ought not to have shown undue haste in framing the assessment for the year under consideration without affording an opportunity of personal hearing to the petitioner. 6.1) It was further submitted that the power of the First Appellate Authority to set aside an assessment order under section 251(1)(a) of the Act has been taken away with effect from 1.06.2001 by the Finance Act, 2001 and the....
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....-tax reported in 440 ITR 470. 7. On the other hand, learned advocate Mr.Hirak Shah for learned advocate Mr. Nikunt Raval for the respondent has opposed this petition and would submit that after examining the explanations of the petitioner, the impugned order has been passed by the respondent and, therefore, no interference is required by this Court. He, therefore, would submit that the present petition be dismissed. 8. We have heard learned advocates appearing for the respective parties and perused the impugned order as well as gone through relevant provisions of law. In order to adjudicate the issue involved with regard to providing opportunity of hearing, it would be germane to refer to the relevant provisions of section 144B of the....
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....d notice for initiating penalty proceedings, if any, to the assessee, along with the demand notice, specifying the sum payable by, or refund of any amount due to, the assessee on the basis of such assessment; or (b) provide an opportunity to the assessee, in case any variation prejudicial to the interest of assessee is proposed, by serving a notice calling upon him to show cause as to why the proposed variation should not be made; or (c) assign the draft assessment order to a review unit in any one Regional Faceless Assessment Centre, through an automated allocation system, for conducting review of such order; xxx (xxii) the assessee may, in a case where show-cause notice has been served upon him as per t....
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....e of any telecommunication application software which supports video conferencing or video telephony, in accordance with the procedure laid down by the Board;" 9. Section 144B of the Act, 1961 provides detailed procedure for Faceless Assessment introduced by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 with effect from 1st April, 2021. Section 144B(1) starts with a non-obstante clause i.e. "notwithstanding anything to the contrary contained in any other provisions of this Act, the assessment under sub-section (3) of section 143 or under section 144, in the cases referred to in subsection (2), shall be made in a faceless manner..." as per the procedure prescribed therein. 10. The above-referred....