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TMI Blog2021 (5) TMI 810X X X X Extracts X X X X X X X X Extracts X X X X ..... ame by 23.59 hours on 22.04.2021, the impugned assessment order was passed on 22.04.2021 at 14.11 hours, i.e., much before the time to file the response elapsed. The petitioner has taken the stand, as indicated in our order of 10.05.2021, that it had made attempts on 22.04.2021 to upload the response to the aforementioned show cause notice-cum-draft assessment order, which failed, perhaps, due to the fact that the impugned assessment order had already been passed. We have reached the conclusion that the impugned orders cannot be sustained, as none of these facts, which are stated in our order of 10.05.2021, have been put in issue. The argument that an alternate statutory remedy is available to the petitioner does not find favour wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be curtailed. WP allowed. - W.P.(C) 5235/2021 & CM APPL.16068/2021 - - - Dated:- 19-5-2021 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MR. JUSTICE TALWANT SINGH Petitioner Through: Mr. Ajay Vohra, Senior Advocate with Mr. Aditya Vohra, Advocate Respondent Through: Mr. Ruchir Bhatia, Senior Standing Counsel. [Court hearing convened via video-conferencing on account of COVID-19] RAJIV SHAKDHER, J. (ORAL) 1. Via this writ petition, challenge has been laid to the assessment order, dated 22.04.2021, passed under Section 143(3) read with Section 144B of the Income Tax Act, 1961 (in short the Act ). The impugned assessment order concerns the assessment year (in short AY ) 2018-2019. Besides this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commodation to revert with instructions, list the matter on 19.05.2021. 7. In the meanwhile, there shall be a stay on the operation of the impugned assessment order dated 22.04.2021, as well as the notice of demand issued under Section 156 and the notice initiating penalty proceedings under Section 270A of the Act. 8. This order will operate till further orders of the court. 9. In case, instructions are received by Mr. Bhatia to resist the petition, a counter-affidavit will be filed before the next date of hearing. 3. Mr. Ruchir Bhatia, who appears on behalf of the respondent/revenue, has returned with instructions. He says that his instructions are to resist the writ petition. To be noted, though, counter-affidavit has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... noted above, we have reached the conclusion that the impugned orders cannot be sustained, as none of these facts, which are stated in our order of 10.05.2021, have been put in issue. 6. The argument that an alternate statutory remedy is available to the petitioner does not find favour with us as it is simply a self-imposed limitation which does not prevent a Court from entertaining a writ petition in a fit case. [ See Calcutta Discount Co. Ltd. vs. ITO 1 , (1961) 2 SCR 241; Also see Whirlpool Corpn. vs. Registrar of Trade Marks 2 , (1998) 8 SCC 1] As recorded by us hereinabove, the impugned assessment order was passed before the time accorded to the petitioner to file a response, expired. The denial of opportunity to the petitioner to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich cannot be curtailed. 6.2. If Mr Bhatia s argument is accepted, it will not only impair, to our minds, the petitioner statutory rights, but would also disrupt the scheme evolved for assessment under Section 144B of the Act. 7. The writ petition is, accordingly, allowed. The pending application shall stand disposed of. The impugned assessment order, the notice of demand and the notice for initiation of penalty proceedings, dated 22.04.2021, are quashed. 8. The respondent/revenue is, however, given the liberty to pass a fresh assessment order, albeit, as per law. -------------------- Notes : 1. 27. Mr Sastri mentioned more than once the fact that the Company would have sufficient opportunity to raise t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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