2024 (7) TMI 95

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....k Ray Ms. Bharati Ghosh ORDER 1. This intra-Court appeal filed by the writ petitioner is directed against the order dated 11.01.2022 in WPA 21372 of 2021. In the said writ petition, the appellant had challenged the Assessment Order passed under Section 147 read with Section 144 of the Income Tax Act, 1961 dated 26.08.2021. The learned Single Judge declined to entertain the writ petition with....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f Income Tax, National Faceless Assessment Centre duly reporting about the demise of her mother and also stating that she does not have any idea regarding the transaction or the documents pertaining to the transaction and she is not in a position to produce any document pertaining to the Income Tax allegedly to be payable by her mother. The said representation was uploaded and acknowledgement has ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... could not have been passed ignoring the grievance expressed by the appellant which would be a good ground to entertain a writ petition. The appeal is admitted. Issue fresh notice to the respondents. Till the appeal is heard and decided the assessment order dated 26.08.2021 which was impugned in the writ petition and all other consequential proceedings shall remain stayed. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssessment order that has been passed by the National Faceless Assessment Centre. We find that the re-assessment has been made without considering the relevant particulars and, in particular, the submission made by the appellant in response to the notices issued by the Assessing Officer much earlier at the time the matter was not before the National Faceless Assessment Centre. 3. Thus, for the a....