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TMI Blog2024 (8) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... order by the Assessing Officer on the basis of the inquiry made by him pursuant to the notice under Section 133 (6) of the Act. Accordingly, the impugned assessment order is in clear violation of the principles of natural justice. There is a clear variance between the show cause notice in form of a draft assessment order and the impugned assessment order passed by the Assessing Officer after issuance of notice u/s 133 (6) of the Act. Therefore, the entire assessment order passed by the AO is contrary to the scheme of the faceless assessment as prescribed u/s 144B of the Act. Thus, quash and set aside the impugned assessment order and remit the entire matter back to the Assessing Officer for de novo consideration and to pass a fresh assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (for short, the Act ) for the Assessment Year 2022-23. [5] The brief facts of the case are that the petitioner, who is engaged in the business of manufacturing, wholesale of metal, scrap and recycling of metal, filed return of income on 7th November 2022 for the year under consideration declaring total income of Rs. 5,57,014/-. [5.1] The petitioner, thereafter, received an intimation dated 2nd June 2023 for scrutiny assessment followed by notice dated 19th October 2023 under Section 142 (1) of the Act and another notice dated 23rd October 2023. Thereafter, the show cause notice dated 11th December 2023 was issued by the respondent Assessing Officer which was replied on 16th December 2023 by the petitioner. Thereafter, notice dated 18th Jan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice for the proposed addition to be made and the respondent Assessing Officer has undertaken an inquiry and accordingly, the entire assessment order is vitiated and such order is required to be quashed and set aside. [7] In support of his submissions, reliance was placed on the decision of this Court in the case of MAA Padmavati Exports vs. The Income Tax Officer, Ward 1(2)(3), Ahmedabad rendered in R/Special Civil Application No.6918 of 2024. [8] On the other hand, learned Senior Standing Counsel Mr. Karan Sanghani for the respondent submitted that the contention of the assessee that there is a breach of the principles of natural justice, is not correct as the assessee has not responded to the notices and responded to show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nclusion in respect of the unsecured loan and purchases. [12] It was, therefore, submitted that the assessee has an alternative efficacious remedy to challenge the impugned assessment order by preferring an appeal before the CIT(A) and the assessee can raise all the contentions which are raised in this petition. It was, therefore, prayed that the this petition may not be entertained while exercising extraordinary jurisdiction under Article 226 of the Constitution of India. [13] In view of the above submissions made by both the sides, we are of the opinion that there is a clear variance between the show cause notice in form of a draft assessment order and the impugned assessment order passed by the Assessing Officer after issuance of notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions under Section 144B of the Act, allowed the petitions quashing and setting aside the assessment order and remitting the matter back to the Assessing Officer for de novo consideration. [16] For the foregoing reasons, we are left with no other option but to quash and set aside the impugned assessment order and remit the entire matter back to the Assessing Officer for de novo consideration and to pass a fresh assessment order after providing all the relied upon documents like the reply received pursuant to the summons and notice under Section 133 (6) of the Act as well as the other relevant documents of the parties who did not reply to the summons providing opportunity of cross-examination, if requested, and after giving an opportuni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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