2022 (2) TMI 1469

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ND HON'BLE MR. JUSTICE SUDESH BANSAL For the Petitioner: Mr. Javed Khan For the Respondent: Mr. Nikhil Simlote on behalf of Mr. R.B.Mathur (Sr. Advocate) through VC Judgment 1. Heard learned counsel for the parties. 2. Petitioner has challenged an order of assessment dated 15.09.2021 passed by the Assessing Officer for the assessment year 2013-14. Briefly stated the facts are as....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....titioner to notice that since he had not responded to the earlier notices, the Assessing Officer desired to complete the assessment by way of best judgment. He also outlined his broad proposals for completing such assessment and in paragraph 6 of the notice stated that the assessee should submit the response through registered e-mail account by 10.09.2021 and as per paragraph 7 of the notice in ca....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt system, did not acknowledge such reply and the contents thereof. This is clear from a bare perusal of the order of assessment in which the Assessing Officer has indicated that there was no response from the petitioner to the notice under Section 148, under Section 142(1) as well as his notice issued under Section 144 of the Act. He therefore proceeded to complete the assessment by making certai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing his request for cross-examination of the witnesses. However he could not have ignored the reply and proceeded to finalize the assessment as if there was no response from the petitioner whatsoever. Unfortunately this is what the Assessing Officer has done and in process caused injustice. 8. Only on this ground we are inclined to set aside the order of assessment. Ordinarily when against an o....