Heard Learned Advocates Appearing For The Parties v. Assessment Unit, Income Taxdepartment, National Faceless Assessment Centre & Anr

10.01.2023. p.b.Sl. No.2. W.P.A. 13704 of 2021 Raghav Bhartia Vs.Union of India & Ors. Mr. Gopal Ram Sharma. ……..for the petitioner. Mr. Bipul Kundalia. ……….for the respondent. Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged theimpugned order dated 27[th] April, 2021 passed underSection 143(3) read with Section 144B of the Income TaxAct, 1961 relating to the assessment year 2018-19, on theground that the same has been passed in violation of themandatory obligation of issuance of show-cause notice andserving of draft assessment to the petitioner to enable himto take any exception if so desire which has not beencomplied with in this case which is the admitted factualand legal position. Mr. Sharma, learned advocate for the petitioner insupport of his contention has relied on an unreportedjudgment of this Court dated 16[th] November, 2022 in MATNo.1737 of 2022 in the case of Maghdh Sugar & EnergyLimited & Anr. Vs. Assessment Unit, Income TaxDepartment, National Faceless Assessment Centre & Anr. Mr. Kundalia, learned advocate for the respondentsis not in a position to contradict the aforesaid factual andlegal position about non-service of draft assessment forproposed assessment order as well as the violation ofSection 144(9) of the Income Tax Act, 1961. Considering the facts and circumstances of this caseand submission of the parties and the judgment of theappeal court as referred hereinabove, the impugned orderdated 27[th] April, 2021 and all subsequent proceedings onthe basis of the aforesaid impugned order are set asideand the matter is remanded back to the assessing officerconcerned to proceed with the impugned assessmentproceeding after compliance with the mandatoryobligations prescribed under Section 144B of the IncomeTax Act, 1961 by issuing a show-cause notice underSection 144B(1)(xii)(b) of the Act clearly setting out theproposed variations and the assessee should be grantedreasonable time to file objections along with thedocuments and receipt of the same, fresh proceedingsshall be initiated in accordance with law. With this observation and direction, this writpetition being WPA 13704 of 2021 stands disposed of. (Md. Nizamuddin, J.)