2022 (5) TMI 53

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..... enior Standing Counsel ORDER 1. One of the grounds on which the impugned assessment order dated 29th September 2021 passed under Section 144 read with Section 263 of the Income Tax Act, 1961 for the assessment year (AY) 2015-16 has been challenged by the Petitioner is that notices prior to the assessment hearings purportedly issued to the Petitioner and served upon him on 28th December 2020, 22n .....

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..... The dates of service of notice as mentioned in the impugned assessment order are 22nd January 2021, 23rd February 2021 and 14th September 2021. If indeed those notices had been served, they would have been indicated dates of hearing which should have been subsequent to 1st February, 2021. However, no hearing took place after 1st February, 2021. 4. Therefore, for the AO to conclude in the impugne .....

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..... ions 271(1)(c) and 273 (1)(b) of the Act are hereby set aside and the matter is remanded to the AO i.e. the Assistant Commissioner of Income Tax (Central Circle-2), Bhubaneswar (Opposite Party No.3) for passing a fresh assessment order after an effective opportunity of hearing is given to the Petitioner. For this purpose, the matter will be listed before Opposite Party No.3 on 14th February, 2022. .....

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