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TMI Blog2024 (11) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... ment order stating that the petitioner has not complied with the show cause notice. The respondent AO has also not considered the detailed reply filed by the petitioner. The impugned assessment order is quashed and set aside and the matter is remanded back to the AO to pass a fresh de novo order. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE D.N. RAY. Appearance: For the Petitioner(s) No. 1: Ms Vaibhavi K Parikh (3238). For the Respondent(s) No. 1,2: Mrs Kalpana K Raval (1046). ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Vaibhavi K. Parikh for the petitioner and learned advocate Mrs. Kalpana K. Raval for the respondents. 2. By this petition under Article 227 of Constituti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pon to file the reply to registered E-filing account by 23.59 hours of 28.02.2022. The petitioner also received another notice dated 21.02.2022 providing final opportunity to submit the reply to the notice within 7 days. 6. The petitioner by letter dated 24.02.2022 furnished a detailed reply to the show cause notice alongwith a justification as to why the proposed addition under section 68 of the Act should not be made which was uploaded on 28.02.2022 within the permissible time limit. 7. The Assessing Officer however without considering the reply of the petitioner observed in the assessment order dated 11.03.2022 as under:- Here it is worth-mentioning that all the above statutory notices and the show-cause notice were electronically issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eek and as the petitioner did not file further reply, the Assessing Officer passed the impugned assessment order. Further, learned advocate referred to and relied upon the following averments made in the affidavit-in-reply filed on behalf of the respondent:- 8. I state that on careful consideration of Case history notings alongwith Assessment order dated 11.03.2022, the contention of the assessee company is not tenable. It can be seen that the notice u/s 142 (1) of the Act was issued on 09/11/2021, 26.11.2021 and 22.12.2021, wherein the required details have been called for. In response to the same, the assessee has furnished certain details vide reply dated 10.11.2021 and 04.01.2022, which has been duly considered. However, the reply of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this case and the assessment year under consideration is deemed to be a case where income chargeable to tax has escaped assessment. Therefore, the notice u/s 148 has been rightly issued and fully justified. Further, so far as jurisdiction is concern, the Central Board of Direct Taxes, Delhi has been issuing instruction and circular from time to time by which assessment proceedings have been completed by the NaFAC, Delhi. Therefore, the objection of the assessee with regard to assessment order is ex facie bad, illegal and without jurisdiction is not sustainable. 10. It is humbly submitted that reassessment proceedings has been started from the issuance of noticed u/s 148 of the Act. Which was issued on 31.03.2021. Hence, sufficient time w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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