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2022 (1) TMI 429 - HC - Income TaxValidity of assessment u/s 144B - Non issuance of a show cause notice and draft assessment order as is contemplated u/s 144B - HELD THAT - The petitioner is an octogenarian aged about 80 years. The petitioner had suffered personal bereavement on account of death of her Power Holder who was taking care of the petitioner's requirements as the petitioner is a NRI. Considering the fact that the impugned order has been passed without issuance of a show cause notice and mandatory draft assessment order, the impugned order passed by the first respondent cannot be sustained. Writ Petition is allowed by quashing the impugned order. The case is remitted back to the first respondent to pass a speaking order within a period of 60 days from the date of receipt of a copy of this order. The impugned order which stands quashed by this order shall be treated as a show cause notice and draft assessment order. The respondents are also given liberty to issue corrigendum, if any within a period of 15 days from the date of receipt of a copy of this order. The petitioner shall give appropriate reply within a period of 30 days thereafter.
Issues: Challenge to assessment order for lack of show cause notice and draft assessment order under Section 144B of Income Tax Act, 1961.
Analysis: The petitioner challenged the assessment order dated 31.05.2021, contending that it was issued without the required show cause notice and draft assessment order under Section 144B of the Income Tax Act, 1961. The petitioner, a senior citizen residing in Dubai, faced personal difficulties due to bereavement and contracting COVID, which affected her ability to respond to the notices issued under Section 142(1) on 10.03.2021, 05.04.2021, and 30.04.2021. The respondents argued that the petitioner had an alternative remedy under Section 246(A) of the Income Tax Act, 1961, and that additional notices were issued to the authorized representative of the petitioner. They contended that previous notices remained unanswered, undermining the merit of the Writ Petition. After hearing both parties and examining the documents, the court noted the petitioner's advanced age of 80 years, personal challenges, and the absence of a show cause notice and draft assessment order. The court found that the impugned order lacked the necessary procedural steps and could not be upheld. Consequently, the court allowed the Writ Petition, quashed the impugned order, and remitted the case back to the first respondent to issue a speaking order within 60 days. The quashed order was to be treated as a show cause notice and draft assessment order. The respondents were granted 15 days to issue any corrigendum and the petitioner 30 days to respond. The first respondent was directed to issue the final order within 60 days and facilitate the petitioner's participation through Video Conferencing. In conclusion, the Writ Petition was allowed, and connected miscellaneous petitions were closed without costs.
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