2024 (6) TMI 944

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....t petition. 3. Such prayer is not opposed by Mr. Rai, learned advocate appearing for the respondents. 4. Having regard to the aforesaid leave is granted to the petitioner's advocate-on-record to add Mohammad Jony Sekh, son of Sekh Jakir Ali as the petitioner no. 2 in the present writ petition. Let the aforesaid incorporation be carried out in the petition in course of this day. 5. The present writ petition has been filed, inter alia, challenging the assessment order dated 31st March 2024 passed under Section 143 (3) of the Income Tax Act, 1961 (hereinafter referred to as the "said Act") read with Section 144B of the said Act on the ground of violation of principles of natural justice. 6. The petitioner no. 1 is a private company and is ....

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....d by the petitioner no. 1, had decided the matter. According to the petitioners, the petitioner no. 1 did not get reasonable opportunity to respond to the show cause. In any event, although the petitioner no. 1 had somehow been able to file its response on 30th March 2024, such response had been ignored by the faceless assessment unit while passing the order of assessment. 8. According to Mr. Tiwari the aforesaid constitutes violation of principles of natural justice and this Court may be pleased to set aside the assessment order and remand the matter to the authorities for a fresh decision on the basis of the response given by the petitioner no. 1, and upon offering the petitioners an opportunity of hearing. 9. Mr. Rai, learned advocate ....