Department issued a show cause notice\u00a0 along with draft assessment order raising demand under section 156 of the Act . In response to show\u00a0 cause notice reply was filed by\u00a0 the assessee . Final assessment order was passed without considering the reply of the assessee.\u00a0\u00a0 On writ the Court quashed the assessment order and the demand notice\u00a0 on the ground that the Assessing Officer has not considered the reply filed by the assessee. In the affidavit the Assessing officer stated that no reply was filed . The Court observed that\u00a0\u00a0 print out of e-proceedings response acknowledgement from department showed that reply to show cause notice had been submitted by assessee. The made observation that\u00a0 the\u00a0 Officers not truthful in filing affidavit.\u00a0 Directed\u00a0 that this order\u00a0 be placed before the Commissioner of Income -tax (Judicial ) and also be circulated to all Commissioner (Judicial ) in the Country\u00a0 so that they are made aware of the Fact that it would be in the interest of department to be truthful and accept their mistake in the interest of department to be truthful\u00a0 and accept their mistakes instead of filing of such affidavits as it has been done in the present case .\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n
Department issued a show cause notice\u00a0 along with draft assessment order raising demand under section 156 of the Act . In response to show\u00a0 cause notice reply was filed by\u00a0 the assessee . Final assessment order was passed without considering the reply of the assessee.\u00a0\u00a0 On writ the Court quashed the assessment order and the demand notice\u00a0 on the ground that the Assessing Officer has not considered the reply filed by the assessee. In the affidavit the Assessing officer stated that no reply was filed . The Court observed that\u00a0\u00a0 print out of e-proceedings response acknowledgement from department showed that reply to show cause notice had been submitted by assessee. The made observation that\u00a0 the\u00a0 Officers not truthful in filing affidavit.\u00a0 Directed\u00a0 that this order\u00a0 be placed before the Commissioner of Income -tax (Judicial ) and also be circulated to all Commissioner (Judicial ) in the Country\u00a0 so that they are made aware of the Fact that it would be in the interest of department to be truthful and accept their mistake in the interest of department to be truthful\u00a0 and accept their mistakes instead of filing of such affidavits as it has been done in the present case .\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 144B : Faceless Assessment \u2013 Principle of natural justice \u2013 Show cause notice along with draft assessment order raising demand under section 156 of the Act \u2013 Reply to show cause was filed \u2013 Adjournment application was filed – Order passed without considering the reply \u2013 Assessment order was quashed \u2013 Officers are directed to be truthsful while filing the affidavit \u2013 Directed to place this order before Commissioner (Judicial ) and also circulate to all Commissioner ( Judicial ) . [ S. 143(3) ,156 , Art , 226 ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-24588","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6oA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24588","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=24588"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24588\/revisions"}],"predecessor-version":[{"id":24589,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24588\/revisions\/24589"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24588"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24588"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24588"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}