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TMI Blog2024 (7) TMI 1499X X X X Extracts X X X X X X X X Extracts X X X X ..... d on best judgment assessment basis in the absence of the answered assessee. Keeping in view above, the action taken by the AO does not warrant any interference. Question is accordingly answered in favour of the revenue. - HON BLE MR. JUSTICE SANJEEV PRAKASH SHARMA AND HON'BLE MR. JUSTICE SANJAY VASHISTH SANJEEV PRAKASH SHARMA , J. (ORAL) PRESENT: For the appellant assessee : Mr. Akshay Bhan, Sr. Advocate with Mr. Shantanu Bansal, Advocate. For the respondents revenue : Ms. Gauri Neo Rampal, Sr. Standing Counsel. 1. Vide order dated 02nd April, 2012, while admitting the appeal, following substantial questions of law were framed by this Court:- (i) Whether in the facts and circumstances of the present case, the action of the authoritie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding the appellant an opportunity of presenting his side is legally sustainable in the eyes of law? It is the submission of the appellant that the AO did not give a reasonable opportunity of hearing and passed the ex-parte assessment order under Section 144 of the IT Act. However, it is purely against the provisions of the IT Act. It is his further submission that no valid notice under Section 143 (2) of the IT Act or notice for ex-parte proceedings were never served upon the assessee, and therefore, the concerned authority has wrongfully proceeded ex-parte, and passed the assessment order. 5. From the order passed by the AO, it reveals that the case was taken up for scrutiny and first notice under Section 143 (2) of the IT Act was issued t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orities below in holding the assessment made by the AO is in violation of Section 145 of the Income Tax Act? 9. In order to examine this question, it would be apposite to quote Section 144 of the IT Act (however, Section 145 is mentioned therein), which is as under:- 144. Best judgment assessment. (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 sub-section (4) or sub-section (5) of that section, or (b) fails to comply with all the terms of a notice issued under sub-section (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 noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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