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TMI Blog2023 (2) TMI 1371X X X X Extracts X X X X X X X X Extracts X X X X ..... the instance case, neither the draft assessment order nor the show-cause notice has been issued. It seems that this is a serious flow in implementing the statutory provisions also results into the breach of the principle of natural justice, as the petitioner has been not only provided the opportunity of responding to the draft assessment order and the show-cause notice, even opportunity of personal hearing is missing. It would be to refer to the relevant findings and observations in case of Gandhi Reality (India) (P) Ltd. [ 2021 (12) TMI 313 - GUJARAT HIGH COURT] . Resultantly, this petition is allowed, quashing and setting aside the order of assessment passed as well as the notice of penalty and other consequently order for Assessment Year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he show cause notice that needs to be issued, has been missing. This is depriving the petitioner of an opportunity of hearing and also another ground of anxiety and grievance. 3. According to the petitioner, the violation of statutory provision would warrant interference at the hands of the Court. He seeks to rely on the decision of Gandhi Reality (India) (P) Ltd., versus Assistant/Joint/Deputy/ Assistant Commissioner of Income Tax / Income Tax Officer reported in 441 ITR 316 (Gujarat) [Special Civil Application No.7662 of 2021], with the following prayers. 7. The Petitioner, therefore, prays that this Hon ble Court be pleased to issue writ of mandamus or a writ in nature of mandamus or a writ of certiorari or any other appropriate writ, di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sanghani for Mrs. Kalpana Raval for the respondent Authorities. 6. The factum of the non-issuance of the show-cause notice and the draft assessment order, as mandated under Section 144B of the I.T. Act, has not been denied. 7. Section 144B has been inserted into the Act vide Taxation and other laws (Relaxation and Amendment of certain provisions) Act, 2020, which contemplates for respondent to issue draft assessment order while assessing the income of the assessee in the faceless manner. It is a statutory mandate to issue the show-cause notice. It is not in dispute that in the instance case, neither the draft assessment order nor the show-cause notice has been issued. It seems that this is a serious flow in implementing the statutory provis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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