Map Refoils India Limited Vs National E-Assessment Centre (Gujarat High Court)
No draft assessment along with show cause notice as required under section 144B(1) and section 144B(7) is given to the petitioner so as to enable the petitioner to give explanation for proposed addition during the hearing before the National Faceless Assessment Centre.
Section 144B(1)(xii) provides that on receipt of show cause notice, assessee may furnish his response to the National Faceless Assessment Centre and as per clause (xiv), assessment unit shall make a revised draft assessment order after considering the response of the assessee and send it to the National Faceless Assessment Centre. As per the provisions of section 144B(7) in case of variation prejudicial to the assessee as proposed in the draft assessment order, the assessee is entitled to request for personal hearing and upon such request, the personal hearing may be provided by the authority, if the case of the assessee is covered by circumstances provided therein in exercise of powers under sub-clause (h) of clause (xii) of section 144B(7) of the Act, 1961.
This is another order where huge additions of more than Rs 92 crores were made disregarding the natural justice and without parting with the draft assessment order in complete disregard of-the provisions of Section 144B and Hon’ble Gujarat High court took no time to quash the order with a direction to pass fresh order. The plea of alternative remedy of the department was turned down.
It is seen from various Court orders that Violation of natural justice is always a good ground for challenge before Writ court.
