Case Law Details
Devgiri Exports Vs ITO (Rajasthan High Court)
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT
Learned counsel relies on judgements passed by the High Court of Delhi, Madras and Bombay to submit that the faceless assessment done under section 144B of Income Tax Act, 1961 has been examined by the High Court without insisting upon filing of an appeal which is not only cumbersome but also virtually is in the same prospective as there is no personal hearing provided.
Learned counsel also relies on the judgement passed in Whirlpool Corporation Vs. Registrar of Trade Marks Mumbai reported in 1998 (8) SCC 1, to submit that the said remedy cannot be said to bar, this Court from hearing the writ as against the assessment order.
Learned counsel further submits that the petitioner-firm has not been given any fair opportunity to put up its submissions and efence while show cause notice was given to the petitioner, and the petitioner submitted its reply, the order impugned passed goes beyond the contents of the show cause notice and several new aspects have been dealt with which could only have been allowed after giving an opportunity of hearing to the petitioner.
Issue notice of the writ petition as well as stay application, returnable within eight weeks. Additionally, notices may be served through e-mail also.
In the meanwhile, the effect and operation of assessment order dated 15.4.2021 shall remain stayed.
