The Assessment order was passed under Section 143 (3) read with Section 144 B the Act together with notice of demand under Section 156 of the Act and show cause notice under section 274 read with section 270 A, 271 AAC of the Act. The petitioner filed the writ petition to quash the assessment order on the ground that the order has been passed without following principles of natural justice in as much as reasonable time to file response to the draft assessment order was not granted and even the response and documents filed earlier have not been considered in the draft assessment Order. Allowing the petition the High Court set aside the impugned assessment order, notice of demand as well as show cause notice and levied cost on the Assessing Officer Rs. 25,000 to be deposited to PM Cares Fund. (WP(L) No.11052 of 2021 dt. 27-10-2021)
Parag Kishorchandra Shah v. NFAC (Bom.)(HC)(UR)
S. 144B : Faceless Assessment-Natural justice-Order passed without considering petitioners submission-Reasonable time not given to respond to show cause notice-Order and subsequent notices quashed-levied cost on the Assessing Officer Rs. 25,000 to be deposited to PM Cares Fund.[S.142(1), 143(3), 156, S.270A, 217AAC, Art. 226]