Sri Gopal Store Vs AO (Orissa High Court)
The Orissa High Court dismissed a writ petition filed by Sri Gopal Store challenging a manual assessment order dated July 31, 2024, for the 2021-22 assessment year under Section 143(3) of the Income Tax Act, 1961. The petitioner argued that the assessment violated the faceless assessment scheme introduced under Section 144-B, claiming assessments should have adhered to Section 151-A notification dated March 29, 2022. The Court, however, clarified that the faceless assessment scheme under Section 144-B applies only to cases explicitly specified by the Board, which was not demonstrated in this case. Additionally, the petitioner contended that principles of natural justice were violated as no opportunity for cross-examination was granted concerning a physical verification report relied upon by the Assessing Officer (AO). The petitioner also cited procedural lapses and inadequate consideration of their response to a show-cause notice. The Revenue, represented by senior counsel, countered that the petitioner had a statutory remedy to appeal before the appellate authority, rendering the writ petition untenable. After reviewing the contentions, the Court held that the assessment process adhered to the applicable legal provisions, and factual disputes regarding purchases from suppliers could not be resolved in a writ proceeding. Consequently, the writ petition was dismissed, with the Court emphasizing that the issues raised should be pursued through appropriate appellate channels.
