2023 (10) TMI 1582

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....urable Mrs. Justice Mauna M. Bhatt For the Petitioner(s) : Mr SN Divatia For the Respondent(s) : Mr. Varun K. Patel ORAL ORDER PER: HONOURABLE MRS. JUSTICE MAUNA M. BHATT 1. This petition is filed with a prayer to quash and set aside the order of assessment, under section 147 read with 144B dated 29.03.2022 for Assessment Year 2017-2018. 2. Considering the issue involved and with....

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....Further, during the course of re-assessment proceedings, the respondent issued notice dated 15.01.2022, u/ s. 142(1), requiring the petitioner to file return of income for A.Y. 2017-18 by 31.01.2022. In response, the petitioner filed reply dated 28.01.2022. It is case of the petitioner that ignoring the reply, a show cause notice cum draft assessment order was served 26.03.2022. The petitioner on ....

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....hat non-grant of video conferencing hearing is in clear violation of principles of natural justice. In support, he relied upon the decision in the case of Agrawal JMC Joint Venture v. Assistance/Joint/Assistant Commissioner of Income-tax reported in 440 ITR 470 and submitted that non-grant of video conference hearing is in clear violation of clause (viii) of subsection (6) of section 144B of the A....

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....ferencing, the order of reassessment u/s 144 read with 144B of the Act dated 29.03.2022 was passed. In the decision dated 29.08.2022 in SCA NO 4806 of 2022, in the case of Vasupujya Infrastructures LLP vs. The National Faceless Assessment Centre, Govt. of India, this court has held as under: - "12. In view of the above, it can be safely be said that the impugned order was passed by the re....