S. 144 : Best judgment assessment one-time settlement-Order passed in the year 2016 – High Court set aside the ex-parte order – Directed the Assessing Officer provide all the evidence and recorded reasons -Directed the Jurisdictional Assessing Officer to pass a reasoned order. [S. 147, 148, 179, 264, Art. 226]
The Assessing Officer passed an ex parte order on the basis of information received from the investigation wing Assessing the income of the appellant company at Rs.9,59,95,749 on 3-12-2016 as against returned income was nil. In the year 2020 when the Assessing Officer passed the order under section 179 against one of the Director, the assessee came to know that the ex-parte order was passed against the company. The Revision application filed by one of the Director against an order under section 179 of the Act was dismissed by the Commissioner of Income Tax. The Director has filed a writ petition against the said rejection order and also a writ against the ex-parte order passed by the Assessing Officer against the company. Allowing the petition of the company the Court held that the notices that were sent to the petitioner came back undelivered with the endorsement “Left”. The Assessing Officer appears from the order, was racing against time because the matter would have got time-barred and therefore passed the order. High Court set aside the ex-parte order and also order rejecting the revision application against the order under section 179 of the Act. Directed the Assessing Officer to pass a reasoned order after giving a reasonable opportunity to the appellant. (WP L. No. 13837 of 2023 dt. 25-9-2023) (AY. 2009-10). (Uma Devesh Ajmera v. UOI (WP. No. 2496 of 2023 dt. 25-9-2023 )
Parina Laboratories Pvt. Ltd. v. ITO (Bom)(HC) www.itatonline.org
[Coram : Hon’ble Shri Justice K.R. Shriram and Hon’ble Justice Dr. Neela Kedar Gokhale]