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Piramal Enterprises Ltd v. Add. CIT ( 2021 ) The Chamber’s Journal- September – P. 69 ( Bom ) ( HC)

S. 144B : Faceless Assessment – Draft assessment order – Natural justice – Order passed without following the procedures laid down under section 144B of the Act is ab-initio -void [S. 143 (3), Art , 226 ]

Allowing the petition the Court held that principles of natural justice firmly run through fabric of section 144B(1) of the Income -tax Act , 1961 . Court held that when an assessee approaches with response to show cause notice , the request made by an assessee would have to be taken in to account . The draft assessment order was quashed . The Court left it open to the authorities to carry forward the process in accordance with section 144B of the Act  by giving opportunity of hearing to the assessee. ( W.P.(L) No. 11040 of 2021 dt 30 -7 -2021 ) ( AY. 2017 18 )

(Notice issued  Piramal Enterprises Ltd v. Add. CIT ( 2021 ) 281 Taxman 1 ( Bom )( HC)