English Typing Test

pertainingtocreditnotesandofRs.5,32,00,000/-pertainingtointerestondebenturesshouldnotbemadeintheongoingassessmentproceedings.HestatesthatsincethePetitionerwasgiventimetoreplytothesaidnoticeby23:59hoursof10thApril,2021,anadjournmentwassoughtastheconcernedCharteredAccountanthadbeendiagnosedwithCovid-19.Hepointsoutthatsubsequently,theincometaxportalshowedthenextdateofcomplianceas15thApril,2021.HepointsoutthatthePetitionerfiledadetailedreplyon15thApril,2021totheaforesaidshowcausenoticedated6thApril,2021videitsreplydated08thApril,2021andspecificallyrequestedthatintermsoftheFacelessAssessmentScheme,avirtualhearingbegrantedtoitthroughVideoConference,asthePetitionerwantedtopresenthiscasebeforetheRespondent.Hecontendsthatontheverysamedatei.e.on15thApril,2021,inviolationofprinciplesofnaturaljusticeand,withoutprovidinganyvideoconferencingtothePetitionerasenvisagedunderSection144B(7)(vii)oftheActandwithoutconsideringthesubmissionmadebythePetitionerinreplytotheshowcausenotice,theimpugnedassessmentorderunderSection143(3)readwithsections143(3A)&143(3B)oftheIncomeTaxActwaspassedinthecaseofPetitionermakinganaggregateadditionofRs.13,30,32,462/-inanarbitrarymannerandraisingahugedemandofRs.5,25,87,030/-.5.PerContra,Mr.SanjayKumar,learnedcounselfortheRespondents,statesthattheexpressionusedinclause(vii)ofsub-section(7)ofSection144BoftheActis‘may’andnot‘shall’andtherefore,thereisnovestedrightinthepetitionertoclaimapersonalhearing.6.Havingheardlearnedcounselfortheparties,thisCourtisoftheviewthatSection144B(7)providesforapersonalhearing.Therelevantportion W.P.(C)4989/2021Page3of5 ofSections144B(7)and144B(9)arereproducedhereinbelow:-“144B.Facelessassessment(1)xxxxxxxxx(7)Forthepurposesoffacelessassessment—xxxxxxxxx(vii)inacasewhereavariationisproposedinthedraftassessmentorderorfinaldraftassessmentorderorreviseddraftassessmentorder,andanopportunityisprovidedtotheassesseebyservinganoticecallinguponhimtoshow-causeastowhytheassessmentshouldnotbecompletedasperthesuchdraftorfinaldraftorreviseddraftassessmentorder,theassesseeorhisauthorisedrepresentative,asthecasemaybe,mayrequestforpersonalhearingsoastomakehisoralsubmissionsorpresenthiscasebeforetheincome-taxauthorityinanyunit;(viii)theChiefCommissionerortheDirectorGeneral,inchargeoftheRegionalFacelessAssessmentCentre,underwhichtheconcerned
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