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TMI Blog2021 (5) TMI 1024X X X X Extracts X X X X X X X X Extracts X X X X ..... ave respondent no.1 pass a fresh assessment order after taking into account the objections filed qua the show cause notice dated 19.04.2021 on behalf of the petitioner. It is ordered accordingly. The impugned assessment order is set aside. The respondent no. 1 will issue a notice via e-mail to the petitioner, and grant a personal hearing to the authorised representative of the petitioner, before proceeding to pass a fresh assessment order. Needless to add, respondent no. 1 will consider the objections dated 22.04.2021, filed qua the show-case notice dated 19.04.2021. - W.P.(C) 5234/2021, CM Nos. 16065-67/2021 - - - Dated:- 10-5-2021 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MR. JUSTICE TALWANT SINGH Petitioner Thr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceedings under Section 274 read with Section 270A and 271 AAC (1) of the Act. 4.1. Briefly, the grievance articulated and the assertions made on the behalf of the petitioner are as follows: (i) The petitioner claims that the return of income for the concerned AY, i.e., 2017-2018 was filed on 30.11.2017, and that thereupon, a notice under Section 143(2) of the Act was issued by respondent no. 2. This notice, according to the petitioner, was issued on 26.09.2018. (ii) The said notice, the petitioner claims, was followed by a notice issued under Section 142(1) of the Act, on 16.10.2019. The petitioner avers that a reply to the said notice was filed, via the designated e-portal, on 07.12.2019. (iii) Evidently, the petitioner s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est for adjournment, the objections to the aforementioned show-cause notice were filed on 22.04.2021 at 15.22 hours. 4.2 In effect, based on the aforesaid facts and circumstances, the petitioner claims that there has been a breach of the principles of natural justice. It is the petitioner s case that the objections filed on 22.04.2021 were not taken into account by respondent no. 1 before passing the impugned assessment order. 4.3 The impugned assessment order has not only resulted in an enhanced imposition of demand of approximately ₹ 15.62 crores towards tax but has also, as noticed above, led to initiation of penalty proceedings. The impugned assessment order has pegged the petitioner s taxable income at approximately ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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