Gujarat High Court
Hetal Tejasbhai Amin vs The National Faceless Assessment ... on 27 January, 2025
Author: Bhargav D. Karia
Bench: Bhargav D. Karia
NEUTRAL CITATION
C/SCA/7619/2022 JUDGMENT DATED: 27/01/2025
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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 7619 of 2022
FOR APPROVAL AND SIGNATURE:
HONOURABLE MR. JUSTICE BHARGAV D. KARIA
and
HONOURABLE MR.JUSTICE D.N.RAY
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Approved for Reporting Yes No
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HETAL TEJASBHAI AMIN
Versus
THE NATIONAL FACELESS ASSESSMENT CENTRE & ANR.
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Appearance:
MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1
MS MAITHILI D MEHTA(3206) for the Respondent(s) No. 2
SERVED BY RPAD (N) for the Respondent(s) No. 1
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CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA
and
HONOURABLE MR.JUSTICE D.N.RAY
Date : 27/01/2025
ORAL JUDGMENT
(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)
1. Heard learned Senior Advocate Mr. Tushar
Hemani with learned advocate Ms. Vaibhavi
Parikh for the petitioner and learned
NEUTRAL CITATION
C/SCA/7619/2022 JUDGMENT DATED: 27/01/2025
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Senior Standing Counsel Ms. Maithili Mehta
for the respondent.
2. Rule returnable forthwith. Learned Senior
Standing Counsel Ms. Mehta waives service
of notice of rule on behalf of the
respondent.
3. By this petition under Article 227 of the
Constitution of India, the petitioner has
challenged the assessment order dated
25.03.2022 as well as demand notice of the
same date for the Assessment Year 2017-18
on the ground of breach of principles of
natural justice.
4. Brief facts of the case are that:
4.1 The petitioner filed return of
income for the Assessment Year 2017-18 on
05.08.2017 declaring total income at
Rs. 3,68,590/-.
NEUTRAL CITATION
C/SCA/7619/2022 JUDGMENT DATED: 27/01/2025
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4.2 The case of the petitioner was
reopened by the Assessing Officer by
issuance of notice dated 31.03.2021 under
section 148 of the Income Tax Act,1961
[for short 'the Act'].
4.3 Eventually, a notice dated
14.02.2022 under section 142(1) was issued
calling upon the petitioner to furnish
various information and details.
4.4 The petitioner thereafter
requested for an adjournment on
26.02.2022.
4.5 On 28.02.2022, the respondent
issued under section 142(1) calling upon
the petitioner to furnish the details,
sought for while issuing notice.
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C/SCA/7619/2022 JUDGMENT DATED: 27/01/2025
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4.6 In response to the same, the
petitioner furnished detailed reply.
4.7 Thereafter, the respondent issued
a show-cause notice dated 23.03.2022 along
with draft assessment order calling upon
the petitioner to show cause as to why
proposed variation should not be made and
assessment should not be completed.
4.8 In response to the show cause
notice, the petitioner vide letter dated
24.03.2022 furnished detailed submissions
and requested for personal hearing through
video conference.
4.9 The respondent, without accepting
the request of the petitioner and without
considering the submissions, straightaway
framed assessment under section 147 read
with section 144B of the Act vide order
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C/SCA/7619/2022 JUDGMENT DATED: 27/01/2025
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dated 25.03.2022 raised a demand of Rs.
1,59,49,509/- determining total income at
Rs. 1,32,66,090/-.
Being aggrieved, the petitioner approached
this Court by way of present petition.
5. Learned Senior Advocate Mr. Hemani
submitted that the respondent-Assessing
Officer, while passing impugned assessment
order, has not even referred to the show
cause notice dated 23.03.2022 wherein, the
time was given to the petitioner to file
reply by 23:59 hours of 24.03.2022. It was
submitted that though one day time was
granted to the petitioner, reply was
uploaded on 24.03.2022. However, without
considering the said reply as well as
replies filed by the petitioner to the
earlier notices issued under sections
NEUTRAL CITATION
C/SCA/7619/2022 JUDGMENT DATED: 27/01/2025
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142(1) and 143(2) of the Act, the impugned
assessment order has passed in terms of
the draft assessment order without
discussing the contention raised by the
petitioner and without referring to the
show-cause notice along with the draft
assessment and reply thereto.
5.1 Learned Senior Advocate Mr. Hemani
invited the attention of the Court to
paras 4 and 5 of the impugned assessment
order in support of his submissions. It
was therefore submitted that the impugned
assessment order may be quashed and set
aside and the matter may be remanded back
to the Assessing Officer to consider the
replies filed by the petitioner and pass a
de novo assessment order in accordance
with law.
NEUTRAL CITATION
C/SCA/7619/2022 JUDGMENT DATED: 27/01/2025
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6. On the other hand, learned Senior Standing
Counsel Ms. Mehta could not controvert the
submissions made on behalf of the
petitioner to the effect that there is no
reference to the show-cause notice dated
23.03.2022 in the impugned assessment
order. It was also not controverted that
the Assessing Officer has not referred to
any of the replies filed by the petitioner
but has reproduced the draft assessment
order as per the show-cause notice dated
23.03.2022.
7. In view of the above undisputed facts,
there is a clear breach of the principles
of natural justice committed by the
respondent-Assessing Officer by not
referring to the show-cause notice, draft
assessment order served upon the
petitioner and the replies filed thereto.
NEUTRAL CITATION
C/SCA/7619/2022 JUDGMENT DATED: 27/01/2025
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8. It is also apparent that the respondent-
Assessing Officer has failed to consider
the other replies filed by the petitioner
to the further notices issued under
section 142(1) of the Act on 14.02.2022
and 28.02.2022. We are therefore of the
opinion that, without entering into the
merits of the case, the impugned
assessment order is required to be quashed
and set aside as the same is passed in
breach of principles of natural justice.
9. The petition therefore, succeeds and is
accordingly allowed. The impugned
assessment order dated 25.03.2022 is
hereby quashed and set aside and the
matter is remanded back to the Assessing
Officer to pass a fresh de novo order
within a period of Twelve weeks from the
date of receipt of copy of the order at
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C/SCA/7619/2022 JUDGMENT DATED: 27/01/2025
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the draft assessment stage after taking
into consideration the replies filed by
the petitioner. It is made clear that we
have not entered into the merits of the
matter and the petition is disposed of
with the aforesaid directions only on
account of breach of principles of natural
justice by the Assessing Officer. Rule is
made absolute to the aforesaid extent. No
order as to costs.
(BHARGAV D. KARIA, J)
(D.N.RAY,J)
JYOTI V. JANI
