9911796707
TMI Blog2022 (5) TMI 1651X X X X Extracts X X X X X X X X Extracts X X X X ..... passed u/s 147 r/w 144 and 144B - violation of principles of natural justice - as argued that since the notices were posted only in the Web Portal, there was no visible opportunity to the petitioner to respond the same, therefore, the petitioner may be permitted to treat the said notice as a fresh one - HELD THAT:- According to the petitioner, the show cause notice was not served on him and that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s writ petition has been filed by the petitioner seeking to issue a Writ of Certiorarified Mandamus, quashing the impugned assessment order passed by the first respondent u/s.147 r/w 144 and 144B of the Income Tax Act, 1961 dated 28.03.2022. 2. The petitioner is engaging in lorry transport business, which was earlier carried by his father Mr. Soora Chittibabu, who passed away on 23.07.2020. A noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same to the petitioner belatedly. Therefore, the income determined by the first respondent in the impugned assessment order is arbitrary and does not reflect the actual taxable income of the petitioner and hence, the same is liable to be quashed. 3. The learned counsel appearing for the petitioner submitted that except the impugned order of assessment dated 28.03.2022, which the petitioner noted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record. 6. According to the petitioner, the show cause notice dated 16.03.2022 was not served on him and that the notices as well as the subsequent impugned assessment order were uploaded only in the web portal, which the petitioner was able to retrieve only belatedly. Therefore, this court is of the view that, if one chance is given to him, certainly, the petitioner/assessee would reply to the sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f this order. iii) On receipt of such reply from the petitioner, it is open to the respondents to consider the same and pass final assessment order thereafter. iv) In order to enable the aforesaid process, the Revenue is directed to open the portal for the purpose of the assessee to respond and thereafter, if any other notice is to be issued or further opportunity is to be given, that also can be ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
