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TMI Blog2024 (11) TMI 1323X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Act. Although the respondents cannot have found fault with as the respondents are constrained to pass orders within the time stipulated u/s 153 of the Act. At the same time, the principles of natural justice cannot be casualty to sacrifice the rights of an assessee. Therefore to balance the interest, the Court is inclined to quash the impugned order and remit the case back to the respondent to pass a fresh order on merits and in accordance with law and expeditiously as possible preferably within a period of three months from the date of receipt of a copy of this order. - Honourable Mr. Justice C. Saravanan For the Petitioner (in both W.Ps) : Mr. G. Baskar For the Respondents (in both W.Ps) : Mrs. S. Premalatha Junior Standing Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no response is received from the assessee. Hence, it is presumed that the assessee has no explanation to offer and the assessment is accordingly completed as above. 13.Assessed accordingly under Section 143(3) of the Act, 1961. Demand Notice and Challan after giving credit for prepaid taxes is issued. Interest under Section 234A, 234B, 234C and 234D, as applicable is charged. Notices for initiating penalty proceedings under Section 270A is issued separately. 6. In the counter affidavit, the respondents have stated as under:- 20. In para No.20 of the affidavit, it is submitted that while the petitioner was awaiting for the video conferencing link and date, it was shocked to receive an order of assessment dated 25.09.2021 under Section 147 rw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion under Article 226 shall be available even in cases where alternative remedy is available provided there is violation of principles of natural justice. Following the said judgement, this Court in the case of All India Metals Vs. Alloy Vs. Assistant Commissioner (FAC) WA.No.222 of 2021 dated 08.09.2021 has quashed an assessment order passed in violation of principles of natural justice. In this regard I state that the objection of the petitioner is totally not acceptable due to the reason that the petitioner was given adequate opportunities as under: 23.09.2019 143(2) 30.12.2020 142(1) 18.01.2021 142(1) 01.02.2021 Letter to Petitioner 22.02.2021 142(1) 17.03.2021 142(1) 14.06.2021 142(1) 20.08.2021 142(1) 03.09.2021 142(1) 21.09.2021 SCN ..... X X X X Extracts X X X X X X X X Extracts X X X X
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