9911796707
TMI Blog2023 (9) TMI 1460X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner has failed to reply - HELD THAT:- The procedure u/s 144B of the IT Act is structured. It contemplates different stages of assessment and eventualities where, returns are filed or where returns are not filed and replies filed or not filed. At each stage, the matter has to go to the Assessment Unit and the Draft Assessment Order has to be passed. In this case, the Department has combined the Show Cause Notice as is contemplated under Section 144B(11) with the procedure under Section 144(1)(xiv) of the IT Act - The proceedings cannot be short circuited particularly when the provisions are categorical notwithstanding the fact that the petitioner may have failed to reply to some of the notices that were issued u/s 142(1) of the IT Act or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the petitioner submits that originally the assessment was before the jurisdictional Assessment Officer namely the second respondent. However, thereafter it was referred to the first respondent under the provisions of E-Assessment Scheme, 2019 as it stood then and thereafter under the provisions of Section 144B of the IT Act as incorporated in the IT Act with effect from 01.04.2021 till 31.03.2022. 4. The learned counsel for the petitioner submits that in response to notice issued under Section 142(1) of the IT Act, the petitioner had given reply on 04.08.2021, which has not been considered while passing the impugned Assessment Order. 5. That apart, it is submitted that the first respondent had issued a Show Cause Notice on 31.08.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and the Show Cause Notice is not permissible under the provisions of the IT Act. 12. Considering the above, the impugned Assessment Order is set aside and the case is remitted back to the respondents to refer the matter to the Assessment Unit to pass a Draft Assessment Order within a period of three months from the date of receipt of a copy of this order. 13. The petitioner shall upload all the informations which have not been uploaded so far within a period of thirty days from the date of receipt of a copy of this order. 14. The respondents shall make suitable provisions for allowing the petitioner to upload the information within a period of thirty days as directed above. 15. The petitioner's return which was belatedly filed on 01. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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