2026 (4) TMI 1793

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....nt Order dated 12.01.2022 passed under Section 143(3), read with Section 144B, of the Income Tax Act, 1961 (for short, "the Act") for Assessment Year 2018- 19; the Notice of Demand dated 12.01.2022 issued under Section 156 of the Act; and the consequential Notices issued under Section 274 for imposing penalty under Section 270A, 271A, 271AAC, 271B and 272A. 3. The Petitioner in the present case is a company who had filed its return of income declaring a total income of Rs. 6,19,860/- for the relevant Assessment Year 2018-19. The case of the Petitioner was taken up for scrutiny by issuance of Notice under Section 143(2) of the Act. 4. The Respondents had issued several notices and it is the submission of the Petitioner that it had duly....

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....). It is submitted that the Assessment was being pursued in a high pitched and in a hurried manner. It is contended that the time period of merely 2.5 days (which included Saturday and Sunday) was insufficient. It thus led to breach of the principles of natural justice which demands sufficient, adequate and reasonable opportunity of being heard to the Assessees. Moreover, the Standard Operating Procedure dated 03.08.2022 issued by the National Faceless Assessment Centre itself in paragraph No. 1.3 directs the assessment units to allow atleast 7 days' time to the Assessees for responding to the Show Cause Notice; (b) That despite the Petitioner having filed a request for adjournment on 08.01.2022, no response of any kind with respec....

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.... the impugned Final Assessment Order and relied on an Affidavit in Reply dated 04.05.2022 and also an Additional Affidavit in Reply dated July, 2022. It was submitted that sufficient and adequate opportunity was granted to the Petitioner and there was a failure on the part of the Petitioner to provide the requisite details. In this context, Ms. Gokhale relied upon the table at page Nos.239 and 240 of the Additional Reply filed on behalf of Respondent No.1. It was also submitted that disallowance in respect of travelling expenses of Rs. 7,46,488/-, for which the addition was made directly in the Assessment Order without issuing a Show Cause Notice in respect of the same, was a very small amount, and hence be ignored. It was also stated that ....