9911796707
TMI Blog2022 (2) TMI 1469X X X X Extracts X X X X X X X X Extracts X X X X ..... wanted to rely upon. He asked for their cross-examination. It was open for the AO to accept or to reject the stand of the petitioner including his request for cross-examination of the witnesses. However he could not have ignored the reply and proceeded to finalize the assessment as if there was no response from the petitioner whatsoever. Unfortunately this is what the AO has done and in process caused injustice. Only on this ground we are inclined to set aside the order of assessment. Ordinarily when against an order statutory appeal is available, the Court would be slow in interfering in a writ petition bypassing such appeal route. This is more so in fiscal matters. However when it comes to the clear cut case of breach of principles of nat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 144 of the Act and put the petitioner to notice that since he had not responded to the earlier notices, the Assessing Officer desired to complete the assessment by way of best judgment. He also outlined his broad proposals for completing such assessment and in paragraph 6 of the notice stated that the assessee should submit the response through registered e-mail account by 10.09.2021 and as per paragraph 7 of the notice in case the assessee failed to make such a response, the assessment shall be finalized under Section 144 of the Act. 5. The assessee replied to the said notice dated 03.09.2021 under a response dated 10.09.2021. This is borne out from a copy of the e-proceedings response acknowledgment produced by the petitioner at Annexure- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing Officer wanted to rely upon. He asked for their cross-examination. It was open for the Assessing Officer to accept or to reject the stand of the petitioner including his request for cross-examination of the witnesses. However he could not have ignored the reply and proceeded to finalize the assessment as if there was no response from the petitioner whatsoever. Unfortunately this is what the Assessing Officer has done and in process caused injustice. 8. Only on this ground we are inclined to set aside the order of assessment. Ordinarily when against an order statutory appeal is available, the Court would be slow in interfering in a writ petition bypassing such appeal route. This is more so in fiscal matters. However when it comes to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
