2021 (5) TMI 1018 - HC - Income Tax

Validity of faceless assessment u/s 144B - Denial of natural justice - As per assessee the impugned assessment order is passed in violation of the principles of natural justice as petitioner/assessee was not issued a show-cause notice-cum-draft assessment order - HELD THAT - Issue notice. Mr. Abhishek Maratha learned senior standing counsel who appears on behalf of the respondent/revenue accepts service. A counter-affidavit will be filed within six weeks from today. Rejoinder thereto if any will be filed before the next date of hearing. List the matter on 30.07.2021. In the meanwhile there shall be a stay on the operation of the impugned assessment order.

Summary

The Delhi High Court allowed the petitioner's application seeking stay on the operation of the impugned assessment order dated 17.04.2021 under Section 143(3) read with Section 144B of the Income Tax Act, 1961. The petitioner claimed violation of natural justice as no show-cause notice was issued. The respondent agreed to file a counter-affidavit within six weeks, and the matter was listed for hearing on 30.07.2021 with a stay on the assessment order until then.