Toplight Corporate Management (P.) Ltd. Vs National faceless assessment Centre Delhi (Delhi High Court)
Learned counsel for the petitioner states that the impugned assessment order was passed without issuing mandatory draft assessment order along with show cause notice, as contemplated under Section 144B of the Act, resulting in denial of opportunity to the petitioner to submit a response, to place documents on record in support thereof and to be heard before passing the final assessment order.
In our opinion, learned counsel for the petitioner is correct in submitting that Section 144B of the Act has been violated and the assessment proceeding has been completed in the present case in violation of the principles of natural justice.
Consequently, the impugned assessment order dated 11th June, 2021 issued under Section 143(3) read with Section 144B of the Act along with accompanying notice of demand issued under Section 156 of the Act as well as notice for initiating penalty proceedings issued under Section 270A and 271AAC(I)of the Act are set. However, the respondents/revenue is given liberty to pass a fresh assessment order in accordance with law. The petitioner is also given liberty to challenge any action of the respondents/revenue in accordance with law, in the event it is aggrieved by the same.
