TaxTMI 
TaxTMI 
2025 (3) TMI 1226
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....g aside the impugned order of assessment dated 17.03.2022 for A.Y.2015-16 passed by the Respondent [Annexure-A (Coll.)]. (b) to issue a writ of certiorari or in the nature of certiorari or any other appropriate writ, orders or directions quashing and setting aside the notice of demand issued u/s.156 of the Act on 17.03.2022 for Rs. 2,54,90,239/- for A.Y.2015-16 [Annexure-A (Coll.)]. (c) to issue a writ of certiorari or in the nature of certiorari or any other appropriate writ, orders or directions quashing and setting aside the notice for penalty u/s.274 r.w.s 271(1)(C) of the Act issued on 17.03.2022 for A.Y.2015-16. (d) to call for the records of the proceedings and look into them and be pleased to issue a writ of certiorari or any other appropriate writ, order or direction quashing the impugned notice and order. (e) Pending the hearing and final disposal of this petition to maintain status quo in the matter and ask the Respondent and its subordinates not to take any action or to do anything in furtherance and pursuance of this impugned assessment order. (f) To allow this Petition with cost. (g) To pass any further or other or....
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....w-cause notice was issued to the petitioner from the Office of ACIT Cent-1, Rajkot proposing for identical addition for same reasons and asking the petitioner to make compliance by 14.03.2022 in response to which, the petitioner filed reply dated 14.03.2022 which was in furtherance to the earlier submissions. 3.7. It is the case of the petitioner that the said show-cause notice was Emailed on 11.03.2022 (time is not legible) and the compliance was asked by 14.03.2022. However, due to change in jurisdiction in as much as earlier it was Faceless proceedings with NFAC but this time it was a notice from ACIT Cent-1, Rajkot without any prior notice or intimation of the order passed under Section 127 of the Act, the petitioner raised an issue on this aspect at the threshold in the said reply. 3.8. It is the case of the petitioner that the petitioner had also made request for video conferencing, which was granted as per the Email communication received from e-filing portal of the Department however, the respondent has passed an order under Section 147 read with Section 143 (3) dated 17.03.2022 on the total income of Rs. 5,17,37,960/- after making the addition of Rs. 4,03,17,907/- an....
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....arch & seizure operation named operation Blue Diamond was carried out on 24.08.2021 in the case of leading real estate builders of Rajkot and their key associates. In view of this the Pr. CIT(Central), Ahmedabad vide proposal No. Pr. CIT(C)/AHD/Centralization/RK Group & Others/2021-22 dated 15.02.2022 recommended centralization of some cases from concerned AO to DCIT, Central Circle-1, Rajkot. In view of the Board's guidelines for centralization of search/survey cases conveyed vide letter F.No.286/88/2008-IT(Inv.II) dated 17.09.2008 and subsequent guidelines for centralization of search cases, the case of the assessee was centralized to this office (i.e. DCIT, Central Circle-1, Rajkot) vide order u/s 127(2) bearing No. Pr. CIT.R-1/HQ/Centralisation/RK Group & Others/2021-22/313 of Pr. Commissioner of Income Tax, Rajkot-1, of the Income Tax Act, 1961 dated 01.03.2022 and the jurisdiction of the assessee was transferred to this office from ACIT, Circle-2(1), Rajkot on 05.03.2022. As per the board's order dated 13.08.2020 F.No.187/3/2020-1TA-1 the case related to Central Charges will remain outside the scope of the Faceless Assessment Scheme, 2019, hence, the case was reverted....
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....edecessor. And the assessee can demand to be reheard, a notice was issued to the assessee on 10.03.2022. It is submitted that in the notice issued to assessee dated 10.03.2022 from this office, it is clearly mentioned in the last paragraph of the notice that "This notice is issued u/s 142 (1) r.w.s. 129 of the income tax Act, 1961". Thus, it is clear that the assessee was provided proper intimation in respect of change of jurisdiction of his case and therefore the contention of the assessee that he was not provided with any notice or intimation in respect of change of jurisdiction is patently incorrect and not sustainable." 5.3. Referring to the above averments, it was submitted that there is no gross violation of the principles of natural justice as alleged by the petitioner as the Assessing Officer has completed the proceedings in accordance with law and sufficient opportunity was provided to the petitioner to justify his claim and the petitioner has an alternative remedy to challenge the impugned Assessment Order on merit before the CIT (Appeals). 5.4. It was further submitted that as the case of the petitioner was transferred to the Central Circle, the request of the peti....