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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 ..... 1) FOR THE PETITIONER MR KARAN SANGHANI, ADVOCATE MRS KALPANA RAVAL, ADVOCATE FOR THE RESPONDENTS - AUTHORITY ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. The petition is preferred under Article 226 of the Constitution of India by the petitioner, who challenges the order passed by respondent No.1 under Section 143(3) read with Section 143(3A) and 143(3B) of the Income Tax Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the tune of Rs. 88.63 crores (rounded off), the petitioner was thoroughly shocked, essentially on the ground that no draft assessment order, as mandated under Section 144B of the I.T. Act and the 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 petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order at Annexure-'A' to this petition as well as the notice of penalty and further stay the recovery of tax for A.Y. 2018-19; (c) any other and further relief deemed just and proper be granted in the interest of justice; (d) to provide for the cost of this petition." 4. On issuance of notice, the affidavit in reply is filed for and on behalf of the respondent denying all averments. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Bandish Soparkar for the petitioner and learned advocate Mr. Karan 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ultantly, this petition is allowed, quashing and setting aside the order of assessment passed on 22.04.2021 as well as the notice of penalty and other consequently order for Assessment Year 2018-19. 8.2 It is further being directed to the respondents to initiate the process from the stage it was left by furnishing the draft assessment order along with the show-cause notice within four (04) weeks ..... X X X X Extracts X X X X X X X X Extracts X X X X
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