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TMI Blog2022 (12) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.02.2022 for filing her reply, by rejecting her request or at least responded to the Petitioner s request on 19.02.2022 for an online hearing of her case by video conferencing. Having not given to the Petitioner an opportunity of personal hearing as was required to be done under the provisions of Section 144B of the Act as specified in the show-cause notice dated 03.02.2022 itself, we find that the Respondents have acted in arbitrary manner. Consequently, we set aside the order of assessment, the notice of demand under Section 156 and show-cause notice initiated penalty proceedings under Section 270 read with Section 270A of the Act of the same date, passed by the Respondent assessing officer. - WRIT PETITION (L) NO.30580 OF 2022 - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uce documents and details of crop grown on agricultural land claimed to be in her ownership, alongwith the documents of ownership pertaining to the said lands. In response to the said notice, the Petitioner filed her submissions on 04.12.2022, after which she received yet another notice dated 10.12.2021 under Section 142(1) of the Act, calling for further details as to ownership of her land holding and quantity of the crops grown thereon. The Petitioner filed her response on 22.12.2021 submitting therewith details of acquisition of the various agricultural lands from where she claims to have derived agricultural income. Alongwith her reply, the Petitioner also submitted revenue documents and details of the sale deed by which M/s. Palak Impe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity of hearing through video conferencing to explain her case or to file her reply. Nevertheless, the Petitioner uploaded her grievance on the e-portal of the Face Less Assessment Centre on 19.02.2022 itself, stating that she had not been heard and specifically requested therein for an opportunity of being heard through video conferencing. The Petitioner also sent a copy of her reply dated 19.02.2022 to the Face Less Assessment Centre, through her chartered accountant, as there was no manner of uploading the same, the portal having been shut for the Petitioner s case. Thereafter, the Petitioner received the impugned order dated 02.09.2022 alongwith the impugned notice of demand and notice for penalty under the said Act. The order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncing as is envisaged under the provisions of Section 144B of the Act, which provides the whole procedure for a face less assessment. The Petitioner further submits that the show-cause notice dated 03.02.2022 issued under Section 144(b) of the Act itself calls upon the Petitioner to file her response online requiring her to request for a personal hearing for making her oral submissions. 7. On going through the record of the show-cause notice, we find that in terms of the provisions of Section 144B of the Act, the Petitioner was directed to file her reply by 10.02.2022 and thereafter to make request for a personal hearing through a video conferencing. The Petitioner has infact sought an extension of the date by which the reply was to be f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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