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TMI Blog2022 (4) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer for de novo proceedings. Writ application succeeds and is hereby allowed. The impugned assessment order dated 30.07.2021 for the A.Y. 2018-19 is hereby quashed and set aside. The matter is remitted to the Assessing Officer. Assessing Officer shall issue a show cause notice with the draft assessment order so that the writ applicant can respond to the same by an appropriate reply. Let this entire exercise be undertaken at the earliest and a fresh assessment order be passed after giving due opportunity of hearing to the writ applicant. - R/SPECIAL CIVIL APPLICATION NO. 13012 of 2021 - - - Dated:- 28-3-2022 - HONOURABLE MR. JUSTICE J.B. PARDIWALA AND HONOURABLE MS. JUSTICE NISHA M. THAKORE Appearance: MR B S SOPARKAR ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2019 and thereafter, notices under Section 142(1) were issued from time to time. Those were replied by the writ applicant accordingly. 5. In the meantime, with the introduction of Faceless Assessment Scheme, a fresh notice under Section 142(1) was issued on 03.12.2020 and the same was replied by the writ applicant accordingly. Thereafter, a notice was issued on 27.01.2021 and the same was replied on 08.02.2021. Thereafter, a show-cause-before-assessment was issued on 17.04.2021. The reply was filed by the writ applicant on 28.05.2021. 6. It appears that the writ applicant received a communication dated 30.05.2021 by which the respondent granted adjournment as prayed for by the writ applicant. Time was granted till 07.06.2021. Again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order and in such circumstances, the final order of assessment could be said to be without jurisdiction. We are of the view that the matter should be remitted to the Assessing Officer for de novo proceedings. 12. In the result, this writ application succeeds and is hereby allowed. The impugned assessment order dated 30.07.2021 for the A.Y. 2018-19 is hereby quashed and set aside. The matter is remitted to the Assessing Officer. The Assessing Officer shall issue a show cause notice with the draft assessment order so that the writ applicant can respond to the same by an appropriate reply. Let this entire exercise be undertaken at the earliest and a fresh assessment order be passed after giving due opportunity of hearing to the writ applic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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