2025 (8) TMI 386

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.... 226 and 227 of the Constitution of India, the petitioner seeks following reliefs: "(a) quash and set aside the impugned Assessment Order dated 19.03.2025 as well as the demand notice dated 19.03.2025 for the Assessment Year 2023-24 at Annexure"-A (Colly) to this petition; (b) pending the admission, hearing and final disposal of this petition, to stay the implementation and operation of the impugned Assessment Order dated 19.03.2025 as well as the demand notice dated 19.03.2025 for the Assessment Year 2023-24 at Annexure" A (Colly)" to this petition; (c) any other and further relief deemed just and proper be granted in the interest of justice;" 2. The brief facts leading to filing of the present writ petition a....

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....spondent, vide letter dated 03.03.2025, granted adjournment of three days to the petitioner directing him to file reply on or before 06.03.2025. 2.5 In response to the scheduled video conferencing, the petitioner furnished a detailed explanation on 06.03.2025 and further requested for personal hearing through video conferencing. However, the respondent, without acceding to the request of personal hearing through video conference, straightaway framed the assessment under Sec. 143(3) of the Act read with Sec.144B of the Act vide order dated 19.03.2025 determining total income at Rs. 52,32,67,621/- which is now impugned in the present writ petition. 3. Heard Mr. Tushar Hemani, learned Senior Counsel appearing with Ms. Vaibhavi Parikh, le....

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....ear under consideration. In view of such submissions, Mr.Hemani, learned Senior Counsel, prayed for quashing of the impugned Assessment Order. 4. Per contra, Mr.Varun K Patel, learned Senior Standing Counsel, was not in a position to dispute the factual aspect that the opportunity of personal hearing through video conferencing was not granted to the petitioner. In view of the same, Mr.Patel, learned Senior Standing Counsel, submitted that appropriate orders may be passed. 5. Having heard learned advocates for the respective parties and perused the material on record, the limited question for consideration is with regard to procedure of service of notice under the Faceless Assessment provisions under Section 144 B of the Act. The Gover....