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TMI Blog2022 (10) TMI 1134X X X X Extracts X X X X X X X X Extracts X X X X ..... ned advocate Ms.Kalpana K. Raval for the respondent. 2. Rule returnable forthwith. Learned advocate Mr.Nikunt Raval waives service of notice of Rule on behalf of the respondent. Having regard to the controversy arising in this petition in narrow compass, with the consent of the learned advocates appearing for the respective parties, the same is taken up for final disposal today itself. 3. By this petition under Article 226 of the Constitution of India, petitioner has challenged the impugned assessment order dated 26th September, 2021 passed by the respondent under Section 147 read with Section 144B of the Income Tax Act, 1961 (hereinafter referred to as "the Act") as well as the demand notice issued under Section 156 of the Act for the As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment for a week. Thereafter, the petitioner vide letter dated 23rd September, 2021 furnished detailed reply to the notice issued by the respondent followed by another letter dated 24th September, 2021 containing various documentary evidences including submissions in relation to share capital of Rs.2,64,97,200/- received by the petitioner from different parties during the year under consideration. 3.4 The respondent Assessing Officer, however, without issuing draft assessment order, as required under Section 144B of the Act, framed the assessment under Section 147 read with Section 144B vide impugned order dated 26th September, 2021 determining the total income of the petitioner at Rs.9,91,66,580/- and raised demand of Rs.3,69,42,160/-. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itional/Joint/Deputy/Assistant Commissioner of Income Tax/Income-Tax Officer rendered in Special Civil Application No.13158 of 2021. 4.3 Learned Senior Advocate Mr.Hemani also referred to and relied upon the decision of this Court in case of Agrawal JMC Joint Venture Vs. Assistant/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer rendered in Special Civil Application No.7477 of 2021. 5. On the other hand, learned advocate Mr.Nikunt Raval for the respondent raised a preliminary objection with regard to maintainability of the petition as the petitioner has an alternative efficacious remedy of preferring an appeal before the Commissioner of Income Tax (Appeals) and thereafter, Income Tax Appellate Tribunal under the Facele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... answer to the above question are not res integra inasmuch as the provision of Section 144B of the Act which provides for Faceless Assessment for the assessment under Section 143(3) and 144 to be carried out as per the procedure contained therein and Sub-section (9) of Section 144B provides that notwithstanding anything contained in any other provision of the Act, the assessment made under Section 143(3) or Section 144 of the Act, shall be non-est if such assessment is not made in accordance with the procedure laid down under Section 144B of the Act. The opportunity of hearing as envisaged under Section 144B of the Act is also therefore, required to be scrupulously adhered to as the principles of natural justice are unfailingly ingrained in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cle 226 of the Constitution of India as per the decision of the Apex Court in case of Whirlpool Corporation Vs. Registrar of Trade Marks, Mumbai & Others, reported in (1998) 8 SCC 1. 10. In the result, this petition succeeds and is accordingly allowed. The matter is remanded back to the Assessing Officer by quashing and setting the impugned assessment order dated 26th September, 2021 along with the demand notice issued under Section 156 of the Act. The Assessing Officer shall issue show-cause notice along with the draft assessment order by granting an opportunity of personal hearing to the petitioner as per the procedure prescribed under Section 144B of the Act. Such exercise shall be completed within 12 weeks from the date of receipt of c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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