TaxTMI 
TaxTMI 
2023 (11) TMI 651
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..... Nikunt Raval learned Senior Standing Counsel appearing for Mrs. Kalpana Raval learned advocate for the Revenue waives service of notice of Rule. 2. With the consent of learned advocates for the respective parties, the petition is taken up for final hearing. 3. By way of this petition under Article 226 of the Constitution of India, the petitioner has prayed to quash and set aside the impugned assessment order dated 29.03.2022 as well as the demand notice dated 29.03.2022 for the assessment year 2013-14. 4. Facts of the present case are as under: 4.1 The petitioner is a partnership firm and its partners are citizens of India. 4.2 The respondent issued notice dated 31.03.2021 under Section 148 of the Act for the year under con....
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....sing Officer is duty bound to supply reasons for reopening. 5.3 Mr. Hemani would further submit that it was mandatory for the respondent herein to issue a specific 'draft assessment order' prior to passing the impugned assessment order. However, the respondent has not followed the provisions of the Act by not issuing draft assessment order. 5.4 Mr. Hemani would further submit that since the impugned assessment order passed by the respondent herein is ex-facie bad, illegal and without jurisdiction, there is not alternative efficacious remedy available to the petitioner but for approaching this Court. 5.5 Mr. Hemani would submit that since the impugned assessment order is in gross violation of principles of natural justice, such asse....
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....s amply clear that when the AO serves the notice of reopening of assessment u/s 148 of the Income-tax Act, 1961, the assessee has to file its return of income in response to such notice within the time permitted in such notice and thereafter the AO shall supply the reasons recorded by him for issuing such notice within 30 days of the filing of the return by the assessee without waiting for the assessee to demand such reasons. In this case, notice U/s 148 of the Act was issued on 31.03.2021, which was duly served upon the assessee on 03.04.2021. Since, the assessee did not file return of income in response to the notice u/s 148 of Act and neither responded nor requested for copy of reasons during the assessment proceedings and therefore, the....
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.... 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 following procedure, namely:- xxx (xiv) the assessment unit shall, after taking into account all the relevant material available on the record make in writing, a draft assessment order or, in a case where intimation referred to in clause (xiii) is received from the National Faceless Assessment Centre, make in writing, a draft assessment order to the best of its judgment, either accepting the income or sum payable by, or sum refundable to, the assessee as per his return or making variation to the said income or sum, and send a copy of such order to the Nati....
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....e date and time specified in the notice or within the extended time, if any; xxx 144B(7) For the purposes of faceless assessment xxx (vii) in a case where a variation is proposed in the draft assessment order or final draft assessment order or revised draft assessment order, and an opportunity is provided to the assessee by serving a notice calling upon him to show cause as to why the assessment should not be completed as per the such draft or final draft or revised draft assessment order, the assessee or his authorised representative, as the case may be, may request for personal hearing so as to make his oral submissions or present his case before the income-tax authority in any unit; (viii) the....