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N. V. ANJARIA, BHARGAV D. KARIA
Map Refoils India Limited – Appellant
Versus
National E-Assessment Centre, Delhi – Respondent
JUDGMENT :
BHARGAV D. KARIA, J.
1. Heard learned advocate Mr. Hardik Vora for the petitioner and learned Senior Advocate Mr. M.R. Bhatt for M.R. Bhatt & CO. for the respondents.
2. By this petition under Article 226 of the Constitution of India, the petitioner has prayed to set aside the assessment order dated 23.09.2021 passed under Section 143(3) read with Section 144B of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) and further prayed to stay the assessment order/or demand of Rs. 1,01,48,95,580/- and consequent penalty proceedings.
3. Brief facts of the case are that the petitioner is engaged in the business of refining and trading of different kind of edible oil from crude and raw cotton wash oil.
3.1) The petitioner filed return of income declaring total income at Rs.1,97,88,000/-.
3.2) The case of the petitioner was taken under scrutiny assessment under the E-assessment Scheme, 2019 and notice under section 143(2) of the Act was issued.
Further notices under section 142(1) of the Act along with detailed questionnaire were also issued. In response to such notices, the petitioner assessee submitted his reply from time to time.
3.3) It is the case of the petitioner tha
Taxation - Faceless Assessment System/e-Assessment - It is open to authorities to carry forward process in accordance with section 144B of Act, 1961 by giving opportunity of hearing to petitioner.
Issuance of Show Cause Notice, mentioning proposed additions under Section 144B(xvi), is a mandatory requirement and any assessment order passed without issuance of such Show Cause Notice is bad in l....
The failure to provide a personal hearing in faceless assessments under the Income Tax Act constitutes a violation of the principles of natural justice, rendering the assessment order invalid.
The right to personal hearing in faceless assessments under Section 144B of the Income Tax Act is mandatory and must be granted when requested, reinforcing adherence to principles of natural justice.
The court emphasized the importance of granting the petitioner an opportunity of hearing as required by Section 144B(7) of the Income Tax Act, and held that the failure to do so violated the principl....
The assessment order was quashed due to violations of natural justice and failure to follow mandatory procedures under Section 144B of the Income Tax Act.
The assessment order was invalid due to non-compliance with procedural requirements under Section 144B of the Income Tax Act, breaching principles of natural justice.
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