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TMI Blog2022 (1) TMI 965X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- The arguments of the learned counsel appearing for the petitoner that the objections filed by the petitoner was not considered by the Assessing Officer, appears to have some force. At this juncture, it will be beneficial to refer to the judgment of the Hon'ble Apex Court in the case of Magadh Sugar Energy Limited [ 2021 (10) TMI 691 - SUPREME COURT] Similarly in the case of Vodafone India Limited [ 2014 (1) TMI 88 - BOMBAY HIGH COURT] while considering the show cause notice issued to the assessee giving less than 24 hours to respond to the show cause notice observed that the same is a flaw in the decision making process and therefore amenable to judicial review; it has further observed that it has been stated times wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r alia challenging the letter dated 29.09.2021 issued by respondent No.3 (Annexure-E) to assume jurisdiction in the case of the petitioner for the assessment year 2018-19 relying on the letter dated 28.09.2021 issued by the respondent No.5, further seeking for a declaration that sub-section (8) of Section 144B of the Act is unconstitutional. 2. Learned counsel Sri.I.P.Bansal representing the petitioner-assessee submits that the challenge made to the provisions of sub-Section (8) of Section 144B of the Act is not pressed. The said submission is placed on record. As such, now the relief is restricted only to the challenge made to the assessment order passed by respondent No.3 and the notices issued thereof. 3. The petitioner claims to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reliance on the judgment of the High Court of Bombay in the case of Vodafone India Limited -vs- Union of India1 as well as the ruling of the Hon'ble Apex Court in the case of Magadh Sugar and Energy Limited vs- The State of Bihar and Others2 and the Circular No.F.No.225/97/2021/ITA-II dated 06.09.2021 1 (2013) 40 Taxmann.com 545 (Bombay) 2 2021(5) KLT 667 submitted that the case on hand would fall under the exception to the rule of alternative remedy for violation of principles of natural justice. The notice issued on 28.09.2021 was generated at 5.46 p.m. and the short notice was provided to file objections by 29.09.2021. The petitoner - assessee has filed its reply on 29.9.2021. The Assessing Officer without considering the same ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppearing for the parties and perused the material on record. 8. It is exfacie apparent that the notice under Section 142(1) of the Act was issued by respondent No.3 on 28.09.2021 calling upon the petitioner to file his reply on or before 29.09.2021 at 04.00 p.m. The respondent No.3 has issued the impugned letter dated 29.09.2021 addressed to the petitioner informing that the respondent No.3 had assumed jurisdiction over the case for concluding the assessment proceedings by 30.09.2021. Though the petitioner has submitted its reply to the notice dated 28.09.2021 and indeed sought some more time to file detailed objections/additional information, the respondent No.3 without providing reasonable opportunity to the petitioner has proceeded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inarily, a writ petition should not be entertained when an efficacious alternate remedy is provided by law; 10. Similarly in the case of Vodafone India Limited (supra), the High Court of Bombay while considering the show cause notice issued to the assessee giving less than 24 hours to respond to the show cause notice observed that the same is a flaw in the decision making process and therefore amenable to judicial review; it has further observed that it has been stated times without number that Justice must not only be done but also appear to have been done, the non-consideration of the petitioner's response to the notice by making it impossible to the petitoner to file its reply for the consideration of the Assessing Officer does ..... X X X X Extracts X X X X X X X X Extracts X X X X
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