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No Notice Served On Assessee, Assessment Order Passed Without Giving An Opportunity Of Hearing: Gujarat High Court Quashes Order

Mariya Paliwala
18 March 2023 5:00 AM GMT
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The Gujarat High Court, while setting aside the assessment orders, held that the assessment under Section 153 read with Section 144 had been done by the assessing officer without giving the petitioner assessee an opportunity to be heard in terms of and within the meaning of Section 144 of the Act.

The division bench of Justice N.V. Anjaria and Justice Niral R. Mehta has observed that the petitioner did not receive any notice. It was only when the petitioner opened the portal to check the demand for the assessment year 2021–2022, that he knew about the impugned orders of reassessment and the consequential penalty orders.

The petitioner/assessee submitted that the assessment order as well as orders of penalty were never served upon him. It was stated that on March 25, 2022, the petitioner received an email communication from the income tax authorities with a demand for the assessment year 2021–2022 raised. The petitioner averred that when he opened the portal to check the demand for the said the assessment year 2021–2022, he came to know that the assessment order under Section 153C read with Section 144 of the Act as well as penalty orders were passed.

The assessee contended that while passing the assessment orders, no notice was served upon the petitioner-assessee in respect of any assessment years, nor was any notice served before the competent authority proceeded to pass a penalty order.

The court remitted the matter back to the assessing officer to proceed with the stage of notice that shall be served upon the petitioner.

The court directed the AO to exercise the fresh right of giving an opportunity of hearing to the petitioner assessee and complete the assessment proceedings right from the stage of issuing notice within a period of three months.

Case Title: Manishkumar Tulsidas Kaneriya Versus Assistant Commissioner Of Income Tax, Central 1, Rajkot

Citation: R/SPECIAL CIVIL APPLICATION NO. 7614 of 2022

Date: 02/03/2023

Counsel For Petitioner: Darshan R Patel

Counsel For Respondent: Varun K.Patel

Click Here To Read The Order

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