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TMI Blog2022 (4) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... h consideration. While considering the matter afresh, the Assessing Officer shall take into consideration the reply, which has been filed by the assessee. The assessee shall also be heard before passing the final assessment order. We clarify that we have even otherwise not expressed any opinion on merits of the case. We have thought fit to interfere only on the ground that the case is one of violation of the principles of natural justice. - R/SPECIAL CIVIL APPLICATION NO. 12789 of 2021 - - - Dated:- 28-3-2022 - HONOURABLE MR. JUSTICE J.B. PARDIWALA AND HONOURABLE MS. JUSTICE NISHA M. THAKORE Appearance: Mr. Hardik V Vora(7123) for the Petitioner(s) No. 1 Mrs Kalpanak Raval(1046) for the Respondent(s) No. 1,2 ORA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nature of certiorari for setting aside the assessment order passed under Section 143(3) of the Income Tax Act, 1961, for the assessment year 2018-19 ignoring the reply in response of the draft assessment order and request for personal hearing. The total addition of ₹ 9,87,82,395/- on various ground is also a matter of grievance on the part of the petitioner who has approached this Court with the following prayers: - (a) A Writ of Certiorari or writ, order, or direction in the nature of Certiorari quashing/set aside the Assessment Order passed u/s 143(3) r.w.s. 144B of the Act for A.Y. 2018-19 making huge addition of ₹ 9,87,82,395/- without considering the submission and request for personal hearing and passing high pitch a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , learned Senior Counsel requests the Court for availing time, as instructions are awaited at his end. A reply also needs to be filed in this matter. 2. S.O. to 23.11.2021. Interim relief granted earlier to continue till then. 7. The subject matter of challenge is the legality and validity of the assessment order dated 30.07.2021 passed by the Assessing Officer under Section 143(3) read with Section 144B of the Income Tax Act, 1961 (for short the Act, 1961 ) for the A.Y. 2018-19. The operative part of the impugned assessment order read thus: The assessment order is being passed u/s.143(3) read with S.144B of the I.T. Act, 1961 at assessed income at ₹ 11,03,42,290/- along with interest under the provisions of the I.T. Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the reply to the show cause notice issued on 14.07.2021 and earlier during the course of the assessment proceedings. This aspect is factually correct and hence, no comments are offered at present. We may also quote paras 11 and 12 respectively as under: 11. So far the contention raised in Para-2.5 of the petition, I state and submit that the petitioner seeks to state that the assessment order under section 143 (3) r.w.s. 144B was passed on 30.07.2021 by ₹ 9,87,82,395/ submission making without filed by acknowledgment addition considering the petitioner No. 19274101260721 of the vide dated 26.07.2021 is response to draft show cause notice dated 14.07.2021. The petitioner also quoted the relevant part of the assessment order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der an erroneous impression that the writ applicant - assessee has not filed his reply to the show cause notice. There is a detailed reply filed by the writ applicant asseessee, which is on record. The aforesaid is suggestive of the fact that the Assessing Officer failed to consider the reply filed by the assessee and proceeded to pass the impugned assessment order. 12. On the aforesaid ground alone, we are inclined to quash and set aside the impugned assessment order and remit the matter to the Assessing Officer for a fresh consideration. While considering the matter afresh, the Assessing Officer shall take into consideration the reply, which has been filed by the assessee. The assessee shall also be heard before passing the final ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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