2024 (9) TMI 1528

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..... 2. The petitioner has filed these writ petitions challenging the impugned Assessment Order dated 22.09.2021 passed for the Assessment Year 2014-2015 and the impugned Assessment Order dated 24.09.2021 passed for the Assessment Year 2015-2016. 3. As far as the Assessment Year 2014-2015 is concerned, the petitioner had not filed regular return of income under Section 139(1) of the Income Tax Act, 1961 (hereinafter referred to as the Act) and therefore, a notice under Section 148 of the Act was issued by the third respondent to the petitioner on 24.07.2019 and 02.07.2019 for 2014- 2015 and 2015-2016 respectively. 4. The petitioner was thereafter issued with notices on the following dates for the Assessment Year 2014-2015 under Sectio....

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....ed for under Section 142(1) of the Act on the above mentioned dates. 8. Learned counsel for the petitioner would submit that without allowing the petitioner to upload the required informations/documents, the impugned Assessment Orders were passed and therefore, the impugned Assessment Orders warrant interference, and the petitioner prayed for one more opportunity. 9. Learned counsel for the petitioner would further submit that as per Section 144B of the Act, the petitioner is entitled for two draft Assessment Orders which have not been furnished and therefore on this ground also the impugned Assessment Orders are liable to be quashed. In this connection, a reference was made to the decision of this Court rendered in Samuel Vs. The Inc....

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.... 14. The respondents shall make suitable provisions for allowing the petitioner to upload the information within a period of thirty days as directed above. 15. The petitioner's return which was belatedly filed on 01.09.2021 shall also be allowed to be uploaded. However, it is made clear the issue has to be decided independently based on the procedure as it stands today. 16. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed." 10. The learned Senior Standing Counsel for the respondents on the other hand submits that several opportunities had been given to the petitioner by the second respondent through various notices mentioned above and....