2021 (10) TMI 1274

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..... under Section 144B of the IT Act. This Court sets aside the impugned order of assessment of the NFAC as well as all consequential notices/orders. The Court nevertheless grants liberty to the Department to pass a fresh assessment order for the AY 2017-18 after complying with the requirement of the law by giving the Petitioner a personal hearing at a date and time, which should be communicated to .....

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..... Notice. Mr. P.K.Parhi, learned ASGI accepts notice for Opposite Party No.1 and 2 and Mr. T.K.Satapathy, Sr. Standing Counsel accepts notice for Opposite Party No. 3 Department. 3. Mr. Kar, learned counsel appearing for the Petitioner, submits that the principal ground on which the impugned assessment order has been challenged is that the mandatory requirement under Section 144B of the Income Ta .....

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..... is obvious that in the present case the impugned assessment order was passed without communicating to the Petitioner any draft order of assessment under Section 144B of the IT Act. 6. In view of the clear legal position explained in the above judgments, on the above short ground this Court sets aside the impugned order of assessment dated 8th September, 2021 of the NFAC as well as all consequen .....

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