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TMI Blog2024 (9) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... is matter is taken up through hybrid mode. 2. Heard Mr. S.K. Acharya, learned counsel for the petitioner and Mr. S. Mishra, learned Standing Counsel for Revenue. 3. The petitioner has filed this writ petition seeking to quash the order dated 21.03.2024 passed under Section 143 (3) read with Section 144 B of the Income Tax Act, 1961 for the Assessment Year 2022-23. 4. Mr. Acharya, learned counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lected for the purpose of faceless assessment. The petitioner on 08.08.2023 submitted its reply along with relevant Documents. The petitioner then on 07.07.2023 was issued with a notice under section 142 (1) of the IT Act and was directed to submit certain documents. The petitioner was again issued with a notice under Section 142 (1) of the IT Act on 07.08.2023 in which the petitioner was directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd learned counsel for the parties and keeping in view the fact that the opportunity of hearing has not been provided to the petitioner in spite of request made by him, this Court without expressing any opinion on the merits of the case, and applying the decision of this Court in Arati Behera (supra), quashed the order dated 21.03.2024 passed under Section 143 (3) of the Income Tax Act, 1961 for A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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