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TMI Blog2024 (8) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... tice to be served in accordance with law. Such exercise shall be completed within a period of 12 weeks from the date of receipt of the copy of this order. The petition is accordingly allowed. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE NIRAL R. MEHTA Appearance: For the Petitioner(s) No. 1 : Mr Nishit Gandhi With Ms Nidhi T Vyas (7772) For the Petitioner(s) No. 1 : Mr Tushar N Vyas (3161) For the Respondent(s) No. 1 : Mr Hirak Shah For Mrs Kalpana K Raval (1046) For the Respondent(s) No. 2 : Notice Served. For the Respondent(s) No. 3 : Notice Served by DS. ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Nishit Gandhi with learned advocate Ms. Nidhi T. Vyas for the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ous stress due to deteriorating health of the father and on account of on-going covid-19 pandemic, the petitioner was not aware about the assessment proceedings. 5.6 It is the case of the petitioner that the impugned assessment order under Section 144 read with Section 144B of the Act was passed making huge addition to the return of income on 23.4.2021 and demand of Rs.54,57,781/- was raised. 6. Learned advocate Mr. Nishit Gandhi for the petitioner submitted that the impugned assessment order is passed in violation of the provision of Section 144B (1)(ix) of the Act without issuing the show cause notice as to why the assessment in his case should not be completed to the best of its judgement. 7. Learned advocate Mr. Hirak Shah for the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dur Singh, reported in (1998) 8 SCC 685. 9. In view of the above facts and settled legal position, we are of the opinion that the impugned assessment order passed under Section 144 read with Section 144B of the Act would not be tenable in absence of the show cause notice to the petitioner. Accordingly, the impugned order dated 23.4.2021 is hereby quashed and set aside and the matter is remanded back to the respondent Assessing Officer so as to enable the petitioner to give reply to the show cause notice to be served in accordance with law. Such exercise shall be completed within a period of 12 weeks from the date of receipt of the copy of this order. 10. The petition is accordingly allowed. Rule is made absolute to the aforesaid extent, wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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