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TMI Blog2024 (9) TMI 1528X X X X Extracts X X X X X X X X Extracts X X X X ..... draft Assessment Orders which have not been furnished and therefore on this ground also the impugned Assessment Orders are liable to be quashed - HELD YHAT:- There has been a violation of principles of natural justice although the respondents cannot be fully found fault with. Be that as it may, to balance the interest of the parties, the impugned order is set aside and the cases are remitted back to the second respondent to pass a fresh orders on merits in accordance with law, within a period of three months from the date of receipt of a copy of this order. X X X X Extracts X X X X X X X X Extracts X X X X ..... e Assessment Years on the following dates:- Sl.No. Assessment Year Date of the Show Cause Notice issued by the 2nd respondent 1. 2014-2015 02.02.2021 2. 2015-2016 03.02.2021 7. In the notices issued under Section 142(1) of the Act, the petitioner was called upon to furnish certain documents, which the petitioner was unable to upload and therefore, the petitioner escalated the issue before the respondents by way of Grievance Petition in the portal stating that the petitioner was unable to upload the required informations/documents due to "submit response" tab being disabled. Hence, requested the respondents to enable the tab for the petitioner to upload the required informations/documents called for under Section 142(1) of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the impugned Assessment Order has been passed directly without issuance of a Draft Assessment Order. Combining of the Draft Assessment Order and the Show Cause Notice is not permissible under the provisions of the IT Act. 12. Considering the above, the impugned Assessment Order is set aside and the case is remitted back to the respondents to refer the matter to the Assessment Unit to pass a Draft Assessment Order within a period of three months from the date of receipt of a copy of this order. 13. The petitioner shall upload all the informations which have not been uploaded so far within a period of thirty days from the date of receipt of a copy of this order. 14. The respondents shall make suitable provisions for allowing the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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