Case Law Details
Anju Jalaj Batra Vs National E-Assessment Centre Additional Joint Deputy Assistant Commissioner Of Income Tax Officer (Delhi High Court)
1. Despite the petitioner’s replies, the respondent issued impugned assessment order without issuing a mandatory draft assessment order or a show cause notice to the petitioner.
2. In a similar case being Smart Vishwas Society vs. National Faceless Assessment Centre Delhi (Earlier National E-Assessment Centre Delhi) & Ors, WP(C) 5348/2021, the learned predecessor Division Bench of this Court had quashed the assessment order and consequential notices.
3. The record presently placed before the Court would show that though no show cause notice-cum-draft assessment order was issued, yet several opportunities had been granted by the respondents/revenue to the petitioner, before the said date, to explain its case.
4. This argument of the respondent/revenue is contrary to the statutory scheme, as provided in Section 144B of the Act.
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