Sanjiv Manoharlal Sethi Vs DCIT (Bombay High Court)
The writ petition concerned the assessment proceedings for Assessment Year 2023–24 conducted under the Faceless Assessment Scheme under Section 144B of the Income Tax Act, 1961. The petitioner’s case was selected for scrutiny, and multiple notices were issued by the assessing authority, to which the petitioner responded with replies and supporting documents. Subsequently, a final show cause notice dated 7 February 2025 was issued proposing variations to the returned income, requiring a response by 21 February 2025. The petitioner filed replies within time and made several specific requests, including a personal hearing through video conferencing, reference to the Verification Unit due to difficulties in uploading documents, supply of copies of replies received under Section 133(6) relied upon in the show cause notice, and invocation of Section 144A for directions from the range head.
The assessing authority informed the petitioner by email dated 21 February 2025 that the requested video conference would be held on 25 March 2025. However, without waiting for the scheduled hearing, the authority passed the assessment order on 17 March 2025 under Section 143(3) read with Section 144B, assessing the petitioner’s total income at ₹19.31 crore. Aggrieved by the denial of the hearing, the petitioner approached the High Court seeking quashing of the assessment order and consequential proceedings on the ground of violation of natural justice and statutory provisions.
