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TMI Blog2022 (10) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... d directions to Income Tax Department thereon - HELD THAT:- As just 24 hours time was given for the petitioner to respond to the show cause notice cum assessment order. Learned Standing Counsel for Income Tax states that steps of this nature were forced to be taken since the time limit for passing the orders were getting expired due to indifferent attitude of the assesses. We are not inclined to go into that aspect in this writ petition. Since the time given for responding to the cause notice cum draft assessment order was very short and more particularly, when the said notice was sent in the night, which could not have been noticed by the petitioner, we deem it appropriate, in the facts and circumstances of the case, to set aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seeking the following relief:- to issue a writ, order or direction more particularly one in the nature of Writ of Mandamus declaring the Assessment Order vide DIN No.ITBA/AST/S/147/2021-22/1041486539(1) dated 24.03.2022 and consequential notices of Demand No.ITBA/AST/S/156/2021- 22/1041487090(1) dated 24.03.2022 ( Demand Notice ) and Penalty Notice bearing Nos.ITBA/PNL/S/271F/2021-22/1041486582(1) dated 24.03.2022 under Section 274 read with Section 271F of the Income Tax Act and Penalty Notice bearing Nos. ITBA /PNL / S /271(1)(c)/2021-22/1041486581(1) dated 24.03.2022 under Section 274 read with Section 271(1)(c) of the Income Tax Act passed by the Respondent for the AY 2013-14 as being in violation of the principles of natural ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wever, by an order, dated 06.04.2018, respondent No.3 rejected the petitioner s application as pre-mature and infructuous, holding that insofar as the applicability of the provisions of the Income Tax Act is concerned, the order of BIFR is binding on the Income Tax Department and therefore, the claim of carry forward of losses is still under consideration. At that stage, the authority reopened the assessments of the petitioner by issuing a notice under Section 148 of the Act. In response to the said notice, the petitioner herein has submitted his return of income for the assessment years 2013-2014 on 15.08.2021 under Section 139(1) of the Act declaring the income as nil after setting off earlier year s losses. The averments in the affidav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was given to the petitioner to submit his explanation and prepare for personal hearing of the matter. It is further stated that the show cause notice, dated 22.03.2022, was sent to the incorrect e-mail ID and as such, the petitioner could not respond to the said notice. 5. A counter came to be filed by the learned Standing Counsel for Income Tax disputing the averments made in the affidavit filed in support of the writ petition. It is said that all throughout, the petitioner has neither furnished the computation of total income for the earlier years i.e., up to the assessment year 2007-08 nor furnished evidence to support the claim of BIFR declaring the company as a sick industrial company and directions to Income Tax Department the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the same, it is urged that the assessment order passed warrants interference of this Court. 7. Though various issues relating to service of notice etc., were narrated in the affidavit filed in support of the writ petition, but the short question that falls for consideration is:- Whether the respondents were right in issuing a show cause notice cum draft assessment order under Section 144B of the Act on the night of 22.03.2022 demanding the petitioner to submit his explanation by 23:59 hours of 23.03.2022? 8. In other words, just 24 hours time was given for the petitioner to respond to the show cause notice cum assessment order. Learned Standing Counsel for Income Tax states that steps of this nature were forced to be take ..... X X X X Extracts X X X X X X X X Extracts X X X X
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