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TMI Blog2024 (4) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... use Notice the submission of the learned counsel for the petitioner that it is really not in the realm of show cause notice but one where it suffers from the vice of pre-determination has merit. Any order which suffers from the vice of pre-determination is arbitrary and would thereby fall foul of Article 14 of the Constitution of India. In this regard, it may be relevant to rely on the judgment in the case of Siemens Ltd v. State of Maharashtra and others [ 2006 (12) TMI 203 - SUPREME COURT] wherein, it was held that whenever there is a demand, the same may no longer be in the realm of notice and would suffer from the vice of pre-determination. Further, the show cause notice does not even indicate the time limit within which the assessee / ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner filed its return of income under the Income Tax Act, on 01.11.2017. The petitioner's case was selected for Complete Scrutiny under CASS for the assessment year 2017-18. A notice dated 30.07.2019 was issued by the respondent under Sec. 142(1) of the Income Tax Act, calling upon the petitioner to furnish Balance Sheet, Profit Lost account, assessment orders passed under the Income Tax Act for the last three years, details of the various Bank Accounts maintained during the financial years 2015-16 and 2016-17, Bank statements, etc. 2.1. The petitioner appeared before the respondent on 22.08.2019 and furnished copies of purchase / sales books / accounts for 2015-16 and 2016-17, apart from details of Bank accounts in the name of M/s.Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on perusal of the assessment order dated 29.12.2019 found that the respondent based on alleged information concluded that the petitioner had made cash deposits of a sum of Rs. 4,22,84,000.00/- from midnight of 08.11.2016 to 30.12.2016 in the account held with State Bank of India, MKB Nagar Branch, Chennai 39, which was treated as unexplained income and assessed under the Head Income from Other Sources in terms of Section 69 of the Income Tax Act. Enquiries with the Chartered Accountant revealed that the said e-mail address is not in use for a long time. 4. The challenge to the impugned order is inter-alia on the following grounds viz., a) Show cause notice dated 17.12.2019 though it is titled show cause notice, is really not in the realm of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for the respondent would submit that it is the address of the Chartered Accountant which is found in the assessee profile in the portal and therefore one cannot find fault with the service of the notice as well as the assessment order. 5.1. Further, even prior to the notice dated 17.12.2019 there were notices issued under Section 143(2) and only in view of the fact that the petitioner had not responded that the present show cause notice dated 17.12.2019 was issued in the manner in which it was done followed by the passing of the impugned order. 5.2. To appreciate the submission of the petitioner that the Show Cause Notice and the consequential order of assessment suffers from the vice of pre-determination, it would be relev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Director and Another v. Mohd. Ghulam Ghouse and Another, (2004) 3 SCC 440 and Union of India and Another v. Kunisetty Satyanarayana, 2006 (12) SCALE 262], but the question herein has to be considered from a different angle, viz, when a notice is issued with pre-meditation, a writ petition would be maintainable. In such an event, even if the courts directs the statutory authority to hear the matter afresh, ordinarily such hearing would not yield any fruitful purpose [See K.I. Shephard and Others v. Union of India and Others (1987) 4 SCC 431 : AIR 1988 SC 686]. It is evident in the instant case that the respondent has clearly made up its mind. It explicitly said so both in the counter affidavit as also in its purported show cause. 10. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t must be imposed to the petitioner, which was agreed to by the counsel for the petitioner. 8. Considering the submissions of both sides and the facts of the case, this Court is inclined to set aside the impugned order. The petitioner shall submit its objection within a period of 8 weeks from the date of receipt of a copy of this order by treating the assessment order as show cause notice. The Respondent shall thereafter proceed to complete the assessment in accordance with law. If the objections are not filed within 8 weeks from the date of receipt of a copy of this order, the impugned order of assessment dated 29.12.2019 shall stands restored. 9. The writ petition is disposed of on the above terms. No Costs. Consequently, connected miscel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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