Bombay High Court
Raja Builder vs The National Faceless Assessment ... on 13 May, 2021
Bench: K.K.Tated, Abhay Ahuja
16. WPL 11224-21.odt
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL JURISDICTION
WRIT PETITION (L) NO. 11224 OF 2021
Raja Builders ..... Petitioner
Vs.
National Faceless Assessment
Centre & Ors. .... Respondents
Mr. Dharan V. Gandhi, Advocate for Petitioner.
Mr. Sham Walve, AGP for State-Respondent.
CORAM: K.K.TATED &
ABHAY AHUJA, JJ
DATED : MAY 13, 2021
(VACATION COURT THROUGH VC)
P.C.
1. Heard learned counsel for the parties.
2. Learned counsel for Petitioner submits that there
appears to be glitches in the operation of the Faceless
Assessment Scheme. He submits that one such instance, is
the present petition where by show cause notice dated 20th
April 2021, a draft assessment order had been issued to
Petitioner requiring to show cause as to why the assessment
should not be completed in terms of the draft assessment
order. He submits that the said show cause appeared for the
frst time on the E-fling portal on 22nd April 2021 and on the
same day he fled an online reply requesting for an
opportunity of being heard. On 23rd April 2021, he fled a
detailed reply to the show cause notice with documentary
evidences. However, without considering his request for
hearing or the detailed reply, assessment order dated 23 rd
April 2021 came to be passed, even though the time limit to
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16. WPL 11224-21.odt
pass the assessment order was extended to 30 th June 2021.
He submits that in pursuance of the assessment order, there
is a notice of demand for a sum of Rs. 17,71,87,220/- in
addition to the penalty proceedings that have been initiated.
4. Mr. Sham Walve, learned counsel for the Respondents
submits that the matter is appearing for the frst time and
seeks time to take instructions in the matter and to fle
affdavit-in-reply.
5. Having regard to the aforesaid, we pass the following
order:
ORDER
i) Pending hearing and fnal disposal of the Petition, the operation of the assessment order passed under Section 143 (3) read with Section 144B of the Act dated 23 rd April 2021 and the notice of demand in Form No. 156 dated 23rd April 2021 as well as the show cause notice under Section 274 read with Section 270A and 271AAC of the Act dated 23 rd April 2021 are stayed.
ii) Respondents to fle their reply on or before 18 th June 2021, with copy to the other side.
iii) Rejoinder, if any, to fle on or before 25th June 2021, with copy to other side.
iv) List the matter to 30th June 2021.
(ABHAY AHUJA, J.) (K.K.TATED, J.)
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