2024 (12) TMI 914

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....tanding Counsel Mr. Varun K. Patel for the respondents. 2. Rule returnable forthwith. Learned Senior Standing Counsel Mr. Varun K. Patel waives service of notice of rule on behalf of the respondents. 3. By this petition under Article 227 of the Constitution of India, the petitioner has prayed for quashing and setting aside the assessment order dated 29.09.2022 as well as the demand notice of the even date for the Assessment Year 2020-21 on the ground that the petitioner was not served with the show cause notice proposing the addition to be made which is mandatory requirement under Section 144B (1) (xvi) of the Income Tax Act, 1961 (for short 'the Act'). 4. The brief facts of the case are that the petitioner filed the return of income for....

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....nced back and NeFAC Unit did not notice the same while proceeding with the assessment, which was getting time barred on 30.09.2022. 8. It was further submitted that the show cause notices issued by the respondent-Assessing Officer were never served upon the petitioner which is a mandatory requirement under Section 144 (B) (1) (xvi) of the Act, as it existed at the relevant point of time. 9. On the other hand, learned Senior Standing Counsel Mr. Varun K. Patel for the respondents could not controvert the submissions made by the learned senior advocate Mr. Hemani for the petitioner. It was submitted that during the course of the assessment proceedings, the petitioner has also not complied with the earlier notices. Reliance was placed on the....