The  draft assessment order dated 19-4-2021  was digitally signed at only 18. 40 P.M. OF 19-4-2021  but  time to respond was given only till 23.59 hours of 20-4-2021, though there was lockdown in force in the State due to the second wave of COCID pandemic. In the show cause notice cum draft assessment order the amount mentioned was nil. In the assessment order the income assessed was 53,80,12,676.  The petitioner was given less than 2 days to give reply to show cause notice cum draft assessment order and total taxable income was mentioned as NIL. Allowing the writ petition the Court  held that  the respondent shall  strictly follow the mandatory provisions of Section 144B.  The order and consequential notice of demands was set aside for denovo consideration. The matter shall be placed before different from the Officer who had passed the impugned order dated 22-4 2021. The court also observed that the Assessing Officer could not care for the assessee and was not even conscious of what he was actually doing. This is a pure form of harassment of the assessee, a tax payer. The entire approach smacks of high handedness and don’t care attitude.  The court observed that by conduct, the Assessing Officer has compelled petitioner to knock at the doors of the court  and thereby has also impinged  on the valuable judicial time of the Court. Court directed the Assessing Officer to pay a sum of Rs 25, 000 as cost from his salary /personal bank account to PM Care fund.  The petition was listed for compliance  on 24-2-2022 for compliance. (WP No. 2253 of 2021 dt. 9.-2-2022)

Gstaad Hotels Pvt. Ltd. v.  NFAC (Bom.)(HC)(UR)