The assessment order passed under section 147 read with 144B of the Act. On writ the petitioner contended that the show cause notice as to why proposed the variation should not be made was never served upon the petitioner. On writ allowing the petition the Court held that   even if the Court proceed on the basis that show cause notice has been served on the petitioner, effective time given for responding was less than 10 working hours. The court held that the conduct of Assessing Officer was unacceptable and issuing of show cause notice cannot be just an empty formality. Petitioner should have been given a reasonable time and passing such orders amounts to nothing but harassment to assessee. In these circumstances, the assessment order dated 23.03.2022 is quashed and set aside and the matter is remanded for denovo consideration. Petitioner shall submit its reply / response to the show cause notice dated 19.03.2022 within two weeks from today. The Assessing Officer shall pass fresh orders on or before 31.08.2022, after giving a personal hearing to petitioner. The notice for personal hearing shall be issued at least seven working days in advance. (WP (L.) No. 13394/2022 dt.  6-5-2022).

Chetan D. Divekar v.  NFAC  (Bom)(HC)(UR)