2025 (10) TMI 663

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....havi K. Parikh, for the petitioner and Mr. Varun Patel learned Senior Standing Counsel for the respondent. 2. Rule returnable forthwith. Learned Senior Standing Counsel Mr. Varun Patel, waives service of notice of rule for and on behalf of the respondent. 3. Having regard to the controversy involved in this petition, with the consent of the learned advocates for the respective parties, the matter is taken up for final hearing. 4. By way of present petition under Article 226 of the Constitution of India, the petitioner challenges the validity of the Assessment Order dated 15.03.2024 passed under Sec. 143(3) r/w. Sec. 144B of the Income Tax Act, 1961 (for short 'the Act') for the Assessment Year 2022-23 and also the Demand Notice dat....

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....024, wherein, time was extended till 04.03.2024 for the petitioner to furnish the details as envisaged. 5.6 The petitioner communicated its reply vide communication dated 04.03.2024 raising various legal contentions and also requested to provide an opportunity of being heard vide video conferencing. 5.7 It is the case of the petitioner that despite the request being made for hearing through vide conference, the respondent straightaway framed the assessment under Sec. 143(3) r/w. Sec. 144B of the Act on 15.03.2024 determining the total income at Rs. 16,78,26,682/- and consequently raising the demand of Rs. 15,92,65,390/-. It is being aggrieved by this impugned order dated 15.03.2024 passed without giving the opportunity of hearing thro....

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....ime barring matter, the department was left with no option but to pass the Assessment Order. 8. In view of such factual aspect, it was submitted by learned Senior Standing Counsel Mr. Varun Patel that the impugned order does not suffer from procedural infirmities since all procedure as specified in the Income Tax Act, and Standard Operating Procedure issued by the National E-Assessment Centre have been followed in its true spirit. 8.1 In wake of such submissions, learned Senior Standing Counsel Mr. Varun Patel has requested to dismiss the present writ petition. 9. Having heard the learned advocates appearing for the respective parties and having perused the material on record, it cannot be disputed that the impugned order is passed....