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TMI Blog2023 (3) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... E N.V.ANJARIA) All these Special Civil Applications involve similar facts and identical issues, except that the petitions relate to different assessment years, in that view, they were heard together to be treated for final disposal by this common order. 1.1 Heard learned advocate Mr. Darshan R. Patel for the petitioner and learned advocate Mr. Varun K. Patel for the respondent Assistant Commissioner of Income Tax, Central 1, Rajkot, in each of the petitions. 2. What is prayed in the respective petitions is to set aside assessment order dated 29.09.2021 passed by the Assessing Officer under Section 153C read with Section 144 of the Income Tax Act, 1961. Also under challenge are the orders dated 06.01.2022 as well as dated 09.02.2022 pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... email communication from the income tax authorities with demand for assessment year 2021-22 was raised in his case. The petitioner averred that when he opened the portal to check the demand for the said assessment year 2021-22, he came to know that the assessment order under section 153C read with section 144 of the Act as well as penalty orders, as above were passed in respect of assessment year 2013-14 and other assessment years. 3.4 The facts in each case are similar. Therefore, not repeated. 4. The main plank of submission of learned advocate for the petitioner has been that the assessment orders under section 153C read with section 144 of the Act in respect of different assessment years as above came to be passed straightway without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, "(1) If any person- (a) fails to make the return required under sub- section (1) of section 139 and has not made a return or a revised return under subsection (4) or sub- section (5) of that section, or (b) fails to comply with all the terms of a notice issued under subsection (1) of section 142 or fails to comply with a direction issued under sub- section (2A) of that section, or (c) having made a return, fails to comply with all the terms of a notice issued under subsection (2) of section 143, the Assessing Officer, after taking into account all relevant material which the Assessing Officer has gathered, shall, after giving the assessee an opportunity of being heard, make the assessment of the total income or loss to the be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessment. 5.4 As section 144B (6)(ii) of the Act contemplates, every notice or order or any other electronic communication shall be delivered to the addressee being the assessee by way of placing an authenticated copy in the registered account of the assessee or by sending authenticated copy or by uploading the authenticated copy on the mobile app of the assessee. 5.5 It is the case of the petitioner that in neither of the modes above, any notice was received by him. It was only when the petitioner opened the portal to check the demand for assessment year 2021-2022, he knew about the impugned orders of re-assessment and the consequential penalty orders. 6. When the assessment under section 153 read with section 144 of the Act have be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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