9911796707
TMI Blog2022 (5) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... . 1.4.2021. By virtue of amendment brought in by the Legislature, the ground raised before this Court is not available as said provision itself stood omitted from the statute book with retrospective effect. Petitioner is having efficacious alternative statutory remedy of filing appeal before the appellate authority who can consider and decide other issues raised in this writ petition. We not inclined to entertain this writ petition as the petitioner is having efficacious alternate statutory remedy of appeal and it is accordingly dismissed. Petitioner may approach Appellate Authority under the Act of 1961 raising all grievances and grounds, as raised in this petition. If petitioner prefers an appeal within a period of thirty days from tod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would submit that petitioner Firm engaged in the business of real estate, construction and development since 2013. On 27.11.2018 petitioner submitted its return under Section 139 (1) of the Act of 1961 for the assessment year 2018-19 declaring its total income of Rs.37,42,620/- with tax liability of Rs.11,70,194/-. As petitioner has deposited advance tax of Rs.14,00,000/-, therefore, claimed refund of Rs.2,34,760/- in the return filed by it. Respondent Department served a notice under Section 143 (2) of the Act of 1961 upon the petitioner informing about initiation of scrutiny proceedings under the Computer Aided Scrutiny Selection (CASS) and called upon petitioner to furnish required documents and accounts based on specific queries. Vide l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in a faceless manner. Respondent Department following procedure prescribed under Section 144B of the Act of 1961, completed assessment proceedings and concluded that there is variation prejudicial to the interest of assessee, and accordingly issued notice along with draft assessment providing opportunity of hearing to assessee. After receipt of notice along with draft assessment, petitioner submitted application on 14.4.2021 requesting for grant of an opportunity of hearing (virtual hearing) before proceeding further in the matter, mentioning descriptive reasons for virtual hearing. Respondent department paid no heed to the request of petitioner for virtual hearing and on 16.4.2021 passed assessment order under Section 143 (3) read with S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 13.5.2021 passed by Bombay High Court in WPL No.11224/2021 (Raja Builders vs. National Faceless Assessment Centre ors); order dated 6.5.2021 passed by Bombay High Court in WPL No.11052/2021 (Parag Kishorchandra Shah vs. National Faceless Assessment Centre ors); order dated 19.5.2021 passed by Delhi High Court in WPC No.5235/2021 CM Appl. No.16068/2021 (Renew Power Private Ltd. vs. National E-Assessment Centre Delhi ors); 3. Learned counsel for respondents would submit that assessment order dated 16.4.2021 passed by respondent is appealaable under Section 246A of the Act of 1961 before the Commissioner of Income Tax (Appeals) (CIT) and thereafter further appeal is provided under Sections 254 260A of the Act of 1961. Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (9) of Section 144B of the Act of 1961 has been omitted w.e.f. 1.4.2021. By virtue of amendment brought in by the Legislature, the ground raised before this Court is not available as said provision itself stood omitted from the statute book with retrospective effect. Petitioner is having efficacious alternative statutory remedy of filing appeal before the appellate authority who can consider and decide other issues raised in this writ petition. 7. For the foregoing reasons, I am not inclined to entertain this writ petition as the petitioner is having efficacious alternate statutory remedy of appeal and it is accordingly dismissed. Petitioner may approach Appellate Authority under the Act of 1961 raising all grievances and grounds, as rai ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
