9911796707
TMI Blog2023 (8) TMI 1120X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 18.03.2023 is prejudicial to the interest of the writ petitioner. The opportunity of personal hearing could not be availed due to technical difficulties and for such technical fault, the petitioner cannot be made to suffer. No incontestable evidence is provided by the respondent authority to show that the request of the petitioner for providing opportunity of personal hearing by video conferencing was complied with or that the request of the petitioner was considered after pointing out such technical fault in the system. The petitioner is a West Bengal Government aided college duly affiliated under the Calcutta University, enjoying relief under Section 10 (23C) of the Act but not conversant with the Income Tax e-proceeding facilities . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner received a notice dated 21.03.2022, issued under Section 148A(b) of the Act by Assistant Commissioner of Income Tax herein respondent No. 2 stating that income of Rs 2,06,68,396/- for Assessment Year 2015-2016 had escaped assessment within the meaning of Section 147 of the Act. The petitioner was required to show cause as to why notice under Section 148 of the Act should not be issued and submit such response with relevant supporting documents in 'e-proceeding facility' on or before 28.03.2023. The petitioner proceeded to state reasons for not filing return vide acknowledgment No. 458203141280322 uploaded on 28.03.2022. 4. An order under Section 148A(d) of the Act dated 30.03.2022 was passed by respondent No. 2 that the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 18.03.2023 was passed whereby the amount of Rs. 76,79,797/- was treated as cash credit under Section 68 of the Act and consequently added in its total income. The petitioner was instructed to show cause as to why penalty proceedings under Section 271(1) (c) of the Act should not be initiated in case of concealment of income. 9. On the basis of computation sheet prepared, an amount of Rs. 65,62,159/- was demanded vide notice of demand under Section 156 of the Act. Further, a notice for penalty under Section 274 read with Section 271(1)(c) and Section 271F of the Act was imposed upon the petitioner for alleged concealment of particulars of income in the assessment order and failure to furnish return of income before the end of assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment order, the respondent authority has acted in contravention of Section 144B of the Act and SoP under Faceless Assessment provisions. Assessment Order not complying with procedure under Section 144B of the Act ought to be invalid. 12. The Learned Counsel for the respondent No. 2 affirms that the case of the petitioner was rightfully re-opened by issuance of notice under Section 148 of the Act. Through the information in Non-filers Monitoring System (NMS Portal) it has come to light that the writ petitioner made high value cash deposits of Rs. 2,06,68,396/- in various saving bank accounts. Issuance of show-cause notices were proper to explain the recurring variation between total cash deposits in bank accounts and available cash gen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of an assessee as to his rights. It is one of their duties to assist a taxpayer in every reasonable way, particularly in the matter of claiming and securing reliefs and in this regard the Officers should take the initiative in guiding a taxpayer where proceedings or other particulars before them indicate that some refund or relief is due to him. This attitude would, in the long run, benefit the department for it would inspire confidence in him that he may be sure of getting a square deal from the department. Although, therefore, the responsibility for claiming refunds and reliefs rests with assessee on whom it is imposed by law, officers should-(a) draw their attention to any refunds or reliefs to which they appear to be clearly entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X
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