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TMI Blog2024 (3) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... scheme and in view of the observation that the appellant was not entitled to long term capital loss, the order has travelled beyond the scope of show cause notice, thereby violating Section 144B(1)(xii) - HELD THAT:- As seen that the learned Judge, while dismissing the writ petitions, held that the matter may be pursued in the statutory appeal which was filed by the appellant before the appellate authority. Considering all, this Court deems it fit and proper to direct the appellate authority to take into account the above specific grounds raised by the appellant while considering the appellant's appeal, which was filed on 27.01.2023 and pass appropriate orders on merits and in accordance with law, after affording an opportunity of pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the rules, having regard to the fact that the impugned notice fails to provide for refund of the amount that the appellant is entitled to. The impugned assessment order as well as the show cause notice have been issued wholly without jurisdiction and hence, the same are liable to be set aside. It was also contended that the order passed by the authority ignores the well established position that once there is a notice proposing variation, a new variation cannot be sought to be made in the final order. The fact remained that the appellant has challenged the impugned order of assessment by way of statutory appeal in January 2023. Thus, holding that remedy under Article 226 of the Constitution of India constitutes an extraordinary remedy, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e writ Court. However, the learned Judge instead of entertaining the same, dismissed the writ petitions by the order impugned herein, which will have to be set aside. 4. The learned standing counsel for the Income Tax Department has submitted that the impugned order of the learned Judge does not require any interference by this Court since it has been passed, after a thorough analysis of the materials in accordance with law. 5. Heard the learned counsel on either side and perused the materials available on record carefully and meticulously. 6. The specific grounds raised in these writ appeals on the side of the appellant are that the order of assessment proposed variation under the faceless assessment scheme and in view of the observation t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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