TaxTMI 
TaxTMI 
2024 (6) TMI 602
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.... was preceded by a notice under Section 143 (2) of the said Act dated 2nd June 2023 in respect of the returned income of the petitioner for the assessment year 2022- 23. It is not in dispute that subsequently notices under Section 142 (1) of the said Act was issued on 2nd November 2023 as also on 14th December 2023. 3. The petitioner had responded to both the aforesaid notices. Subsequently the faceless assessment unit had issued a show cause dated 11th March 2024 for the assessment year 2022-23, calling upon the petitioner to respond to the proposed variations provided for therein. Particulars of the proposed variations were duly indicated in the said show cause notice. As would appear from the aforesaid show cause notice, the petitioner ....
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....y been uploaded. As such, the faceless assessment unit, without considering the petitioner's response had disposed of the said proceedings. This according to the petitioner has the effect of vitiating the proceedings as the petitioner had been denied the opportunity to respond to the proposed variations. 7. It is submitted that this Court may be pleased to set aside the assessment order and to remand back the matter to the faceless assessment unit, for re-determining the issue on the basis of the response filed by the petitioner. 8. Mr. Dudhoria, learned advocate appearing for the respondents submits that the assessment order dated 25th March 2024 which has been called in question is an appellable order. Admittedly, the writ petition has ....
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.... 2024. 11. From the documents on record it would appear that the petitioner had attempted to file its response after 5.00 P.M. on 22nd March 2024, i.e., beyond the office hours. The communication made by the petitioner to the samadhan portal has also not been disclosed. The petitioner has failed to identify what prejudice was caused to the petitioner by reasons of the assessing officer not considering its response and/ or whether the response submitted by the petitioner was different from the previous response submitted by the petitioner to the notice issued under Section 143 (2) of the said Act. 12. It would appear that the order passed under Section 143 (3) of the said Act is an appealable order. Although, the petitioner has attempted t....