Case Law Details
Manishkumar Tulsidas Kaneriya Vs ACIT (Gujarat High Court)
Section 144, contemplates providing the assessee an opportunity of being heard before making assessment. The First Proviso mentions that such opportunity shall be given by the assessing officer by serving notice to the assessee, mentioning date and time for completion of the assessment to the best of his judgment. As per the Second Proviso, the opportunity will not be necessary in a case where the notice under section 142(1) has been issued prior to making of the assessment in this section.
In all the aforesaid cases, the undisputed fact situation obtained is that while passing the assessment orders, no notice was served upon the petitioner assessee in respect of any assessment years nor any notice was served before the competent authority proceeded to pass penalty order under section 271 of the Act. In none of these case Notice under Section 142(1) has been issued prior to the assessment.
As section 144B (6)(ii) of the Act contemplates, every notice or order or any other electronic communication shall be delivered to the addressee being the assessee by way of placing an authenticated copy in the registered account of the assessee or by sending authenticated copy or by uploading the authenticated copy on the mobile app of the assessee.
It is the case of the petitioner that in neither of the modes above, any notice was received by him. It was only when the petitioner opened the portal to check the demand for assessment year 2021-2022, he knew about the impugned orders of re-assessment and the consequential penalty orders.
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