Sumer Radius Realty Pvt.Ltd. v. The Assessing Authority National Faceless Assessment Centre And ANR.

Digitally signed by MEERA MAHESH JADHAV Date:

2022.03.31 14:31:05 +0530 1/2 24-wp-403-22.doc MEERA MAHESH JADHAV

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 403 OF 2022 Sumer Radius Realty Pvt Ltd.

....Petitioner V/s.

The Assessing Authority National Facelss Assessment Centre, Delhi & Anr

...Respondents

---- Mr. Nishit M Gandhi for Petitioner Mr. Suresh Kumar for Respondents ---- CORAM : K.R. SHRIRAM & N.R. BORKAR, JJ DATED : 28th MARCH 2022 P.C. :

One of the grounds raised by petitioner is that the assessment order dated 2nd September 2021 has been passed without following the mandatory requirements of Section 144B of the Income Tax Act 1961 (the said Act), in as much as, no draft assessment order was provided to petitioner to show cause. There is an averment to that effect in paragraph 11 of the petition. No reply has been filed though, petition was earlier listed on 23rd February 2022. Even in the assessment order impugned in the petition, there is nothing to indicate that such draft assessment order as prescribed under Section 144B was provided to petitioner.

In the circumstances, in our view, the assessment could not have been completed. Therefore, the assessment order dated 2nd September 2021 is hereby quashed and set aside and matter is remanded for denovo consideration to respondent that they shall strictly comply with the Meera Jadhav

2/2 24-wp-403-22.doc requirements of Section 144B of the Act. The assessment proceedings to be completed on or before 30th June 2022.

We clarify that we have not made any observations on the merits of the case.

Petition disposed.

(N. R. BORKAR, J.) (K.R. SHRIRAM, J.) Meera Jadhav