The draft assessment order was passed without giving a reasonable opportunity of hearing. The petitioner challenged the said draft order and also notice issued u/s 148 of the Act. The court did not interfere with the notice issued under Section 148 but gave relief to assessee by quashing assessment order dated 30th September 2021 and remanded the matter to the Assessing Officer to the stage when the draft assessment order was issued. Revenue relied on Amaya Infrastructure (P) Ltd v. ITO [2016] 383 ITR 498 /(2017) 79 taxmann.com 345 (Bom.)(HC). (WP No. 8859 of 2021, dt. 13.12.21) (AY. 2013-2014)
B.K. Associates v. NEAC (Bom.)(HC)(UR)
S. 144B : Faceless Assessment-Natural justice-Sufficient time was not given to petitioner to respond assessment order-Matter is remand to the stage when the draft assessment order was issued. [S. 147, 148, Art. 226]