M/S Inder Prasad Mathura Lal vs The National E-Assessment Centre
2021 Latest Caselaw 3755 Raj/2

       HIGH COURT OF JUDICATURE FOR RAJASTHAN
                   BENCH AT JAIPUR

              S.B. Civil Writ Petition No. 7757/2021

M/s Inder Prasad Mathura Lal
                                                                   ----Petitioner
                                   Versus
The National E-Assessment Centre &Anr.
                                                                ----Respondents

For Petitioner(s) : Mr. Mahendra Gargieya Mr. Vipul Sharda For Respondent(s) :

HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA

Order

16/08/2021

Leaned counsel relies on the judgment passed by the High

Court of Delhi and this Court in writ petition No.6047/2021 M/s

Devgiri Exports Vs. The Income Tax Officer as also the

judgment passed by Supreme Court in Whirlpool Corporation

Vs. Registrar of Trade Marks Mumbai, reported in 1998 (8)

SCC to submit that the assessment done under Section 144-B of

Income Tax, 1961 can be examined by the High Court without

insisting upon filing of an appeal which is not only cumbersome

but also virtually is in the same prospective as there is no

personal hearing provided.

Learned counsel submits that the petitioner moved an

application in terms of Section 144-B 7(vii) seeking an opportunity

of personal hearing which has been denied. Learned counsel

submits that fair opportunity has not been provided to put up their

submissions and defence and the order goes beyond the contents

of the show cause notice. Learned counsel also relied upon the

(2 of 2) [CW-7757/2021]

judgment delivered by Delhi High Court in the case of Sanjay

Aggarwal Vs. National Faceless Assessment Centre,

Delhi :W.P. (C) No. 5741 of 2021 decided on 2.6.2021 to submit

that the provision contained under Section 144-B 7 (viii) where

the Chief Commissioner was required to approve the request for

personal hearing is mandatory form, as the word "may" as to

mean "shall" for the said purpose.

Issue notice of the writ petition as well as stay application,

returnable by 18.10.2021.

Additionally, notices may be served through e-mail also.

In the meanwhile, the effect and operation of the

assessment order dated 17.04.2021 shall remain stayed.

List this case on 18.10.2021.

(SANJEEV PRAKASH SHARMA),J

TN/12

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