Rajasthan HC issues notice to revenue for framing Assessment Order on issues which were not confronted to assessee [Read Order]

The Rajasthan High Court issued the notice to revenue for framing Assessment Order on issues that were not confronted to the assessee.

Mr Mahendra Gargieya, the counsel for the assessee, Devgiri Exports contended that the assessee has not been given any fair opportunity to put up its submissions and defence while show cause notice was given to the petitioner, and the petitioner submitted its reply, the order impugned passed goes beyond the contents of the show cause notice and several new aspects have been dealt with which could only have been allowed after giving an opportunity of hearing to the petitioner.

Mr Gargieya relied on judgements passed by the High Court of Delhi, Madras and Bombay to submit that the faceless assessment done under section 144B of Income Tax Act, 1961 has been examined by the High Court without insisting upon the filing of an appeal which is not only cumbersome but also virtually is in the same perspective as there is no personal hearing provided.

The counsel for the assessee also relied on the judgement passed in Whirlpool Corporation Vs. Registrar of Trade Marks Mumbai reported in 1998 (8) SCC 1, to submit that the said remedy cannot be said to bar this Court from hearing the writ as against the assessment order.

The single Judge Bench of Justice Sanjeev Prakash Sharma while staying the assessment order issued the notice of the writ petition as well as the stay application, returnable within eight weeks.

Additionally, the court also directed notices to be served via email also.

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