2025 (5) TMI 530

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....I RAMAN, J.- Assailing the order dated 18.03.2025 passed by the opposite party no. 3-National Faceless Assessment Unit under Section 143 (3) read with Section 144B of the Income Tax Act, 1961 pertaining to assessment year 2023-24, the petitioner has come up before this Court invoking provisions under Articles 226 and 227 of the Constitution of India. 2. The case of the petitioner was selected for scrutiny under Section 143 (3) of the Income Tax Act, 1961 ("I.T. Act", in short) having filed its return of income in ITR-6 under Section 139 (1) pertaining to assessment year 2023-24. Intimation dated 19.06.2024 was issued to the petitioner for completion of assessment as per procedure laid down in Section 144B of the I.T. Act pursuant to whic....

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....e: N.1.3.1 Response time of 7 days from the issue of SCN. N.1.3.2 Response time of 7 days may be curtailed, keeping in view the limitation date for completing the assessment." 4.1. He submitted that the show cause notice under Section 143 (3) being issued on 26.02.2025 fixing due date of submission of reply on 01.03.2025, the same is contrary to the Standard Operating Procedure. He further submitted that since voluminous record was to be uploaded on the portal for faceless assessment and the system having limited space, the petitioner could not submit necessary record within the stipulated period. However, the petitioner uploaded the documents in three phases i.e. 01.03.2025, 09.03.2025 and 14.03.2025, which fact is also stated in t....

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....y the Government of India, Ministry of Finance, Central Board of Direct Taxes National Faceless Assessment Centre on 03.08.2022 clearly lays down that in order to afford natural justice and reasonable opportunity to the assessee, seven days' time from the issue of show cause have been stipulated. Having glanced at show cause notice issued under Section 144 (3), it is apparent that the same was issued on 26.02.2025 with stipulation for submission of reply by 01.03.2025. Therefore, on the face of the record, the time so specified by the Faceless Assessment Unit is not in consonance with the Standard Operative Procedure. The reply dated 14.03.2025 addressed to the Assessing Officer of National Faceless Assessment Centre clearly reveals that th....