Raghav Bhartia vs Union Of India & Ors
2023 Latest Caselaw 287 Cal

10.01.2023.
   p.b.
 Sl. No.2.

                    W.P.A. 13704 of 2021


                    Raghav Bhartia
                          Vs.
                    Union of India & Ors.


              Mr. Gopal Ram Sharma.
                               ........for the petitioner.
              Mr. Bipul Kundalia.
                               ..........for the respondent.

Heard learned advocates appearing for the parties.

By this writ petition, petitioner has challenged the

impugned order dated 27th April, 2021 passed under

Section 143(3) read with Section 144B of the Income Tax

Act, 1961 relating to the assessment year 2018-19, on the

ground that the same has been passed in violation of the

mandatory obligation of issuance of show-cause notice and

serving of draft assessment to the petitioner to enable him

to take any exception if so desire which has not been

complied with in this case which is the admitted factual

and legal position.

Mr. Sharma, learned advocate for the petitioner in

support of his contention has relied on an unreported

judgment of this Court dated 16th November, 2022 in MAT

No.1737 of 2022 in the case of Maghdh Sugar & Energy

Limited & Anr. Vs. Assessment Unit, Income Tax

Department, National Faceless Assessment Centre & Anr.

Mr. Kundalia, learned advocate for the respondents

is not in a position to contradict the aforesaid factual and

legal position about non-service of draft assessment for

proposed assessment order as well as the violation of

Section 144(9) of the Income Tax Act, 1961.

Considering the facts and circumstances of this case

and submission of the parties and the judgment of the

appeal court as referred hereinabove, the impugned order

dated 27th April, 2021 and all subsequent proceedings on

the basis of the aforesaid impugned order are set aside

and the matter is remanded back to the assessing officer

concerned to proceed with the impugned assessment

proceeding after compliance with the mandatory

obligations prescribed under Section 144B of the Income

Tax Act, 1961 by issuing a show-cause notice under

Section 144B(1)(xii)(b) of the Act clearly setting out the

proposed variations and the assessee should be granted

reasonable time to file objections along with the

documents and receipt of the same, fresh proceedings

shall be initiated in accordance with law.

With this observation and direction, this writ

petition being WPA 13704 of 2021 stands disposed of.

(Md. Nizamuddin, J.)