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TMI Blog2021 (7) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... en completed in the present case in violation of the principles of natural justice. Consequently, the impugned assessment order issued under Section 143(3) read with Sections 143(3A) and 143(3B) of the Act along with notice of demand arising therefrom are set aside. The respondents/revenue is given liberty to pass a fresh assessment order in accordance with law. The petitioner is also given lib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt the Act ] for assessment year 2017-18. Petitioner further prays for a stay on the demand arising out of the aforesaid order. 3. Learned counsel for the petitioner states that the action of respondent in passing the impugned assessment order and making additions to the income is untenable in law inasmuch as the basis of addition was not furnished to the petitioner. He emphasizes that no draf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner, before the said date, to explain its case. 6. This argument of the respondents/revenue is contrary to the statutory scheme, as provided in Section 144B of the Act. The relevant portions of Section 144B xvi (a) and (b) as well as Section 144B(9) of the Act are reproduced hereinbelow:- 144B. (1) Notwithstanding anything to the contrary contained in any other provisions of this Act, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of such assessment; or (b) provide an opportunity to the assessee, in case any variation prejudicial to the interest of assessee is proposed, by serving a notice calling upon him to show cause as to why the proposed variation should not be made; or xxx xxx xxx (9) Notwithstanding anything contained in any other provision of this Act, assessment made under sub-sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents/revenue is given liberty to pass a fresh assessment order in accordance with law. The petitioner is also given liberty to challenge any action of the respondents/revenue in accordance with law, in the event it is aggrieved by the same. 9. Accordingly, the present writ petition along with pending applications stands disposed of. 10. The order be uploaded on the website forthwith. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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