Hasmukhbhai Girdharilal Chopra Vs National Faceless Assessment Centre (Gujarat High Court)
Gujarat High Court held that reassessment order passed under section 148 of the Income Tax Act is liable to be quashed and set aside due to non-consideration of the reply in the assessment order. Accordingly, order set aside and matter remanded back to AO.
Facts- This petition is filed challenging the Assessment Order dated 29.03.2022 passed by the respondent under Section 147 read with Section 144B of the Income Tax Act, 1961 and demand notice of even date issued under Section 156 of the Act for Assessment Year 2014-15 on the ground that there is violation of principles of natural justice and non-consideration of the reply filed by the petitioner in response to the show-cause notice dated 24th March, 2022.
Conclusion- Held that in view of the undisputed fact with regard to granting of only two days’ time to file the reply to the show-cause notice as well as non-consideration of the reply in the impugned Assessment Order by categorically making a statement that the petitioner failed to file any reply in response to the show-cause notice, the Assessment Order is liable to be quashed and set aside. Thus, without entering into merits of the matter, only on the aforesaid ground of non-consideration of the reply which was already filed by the petitioner on 27th March, 2022, the impugned Assessment Order dated 29thMarch, 2022 as well as the demand notice of even date are required to be quashed and set aside and the same are hereby, quashed and set aside and the matter is remanded back to the Assessing Officer to pass a fresh de-novo order after considering the reply filed by the petitioner within a period of twelve weeks from the date of receipt of the copy of this order.
