Gujarat High Court
Mohammadali Ansarahmad Khan vs National Faceless E- Assessment Centre on 7 April, 2026
Author: A.S. Supehia
Bench: A.S. Supehia
NEUTRAL CITATION
C/SCA/4405/2026 ORDER DATED: 07/04/2026
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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 4405 of 2026
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MOHAMMADALI ANSARAHMAD KHAN
Versus
NATIONAL FACELESS E- ASSESSMENT CENTRE & ANR.
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Appearance:
ASHVA LEGAL ADVISORS LLP(13473) for the Petitioner(s) No. 1
MR.AVINASH PODDAR(9761) for the Petitioner(s) No. 1
MS ANCHAL A PODDAR(13386) for the Petitioner(s) No. 1
MR RUTVIJ R PATEL(10615) for the Respondent(s) No. 2
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CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA
and
HONOURABLE MR. JUSTICE PRANAV TRIVEDI
Date : 07/04/2026
ORAL ORDER
(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)
1. Heard learned advocate Mr. Aavinash Poddar appearing for the petitioner on hybrid mode and learned Senior Standing Counsel Mr. Rutvij Patel for the respondents.
2. By way of this present writ petition, the petitioner has assailed the Assessment Order dated 23.02.2026 passed by the respondent no. 1 under Section 143(3) read with Section 144B of the Income Tax Act, 1961 (for short "the Act") and also the consequential proceedings with a prayer that respondent no. 1 may adjudicate the matter afresh in accordance with law.
3. It is the specific case of the petitioner that he was not afforded any opportunity of hearing before passing the impugned order. It is not in dispute that the petitioner was issued the show cause notice dated 31.01.2026 calling upon the petitioner to show cause on or before 06.02.2026 to explain as to why the total credits amounting to Rs.6,74,19,604/- and the unexplained credits of Rs.6,42,69,604 Page 1 of 3 Uploaded by PHALGUNI PATEL(HC00175) on Wed Apr 08 2026 Downloaded on : Wed Apr 08 22:14:45 IST 2026 NEUTRAL CITATION C/SCA/4405/2026 ORDER DATED: 07/04/2026 undefined (Rs.6,74,19,604 - Rs.31,50,000) reflected in the bank accounts of the petitioner should not be added to the total income. Thereafter, on 05.02.2026, the petitioner submitted response on portal and requested to grant time till 15.02.2026 to comply with the said show cause notice. It is the case of the petitioner that the petitioner had filed its return of income under Section 44AD of the Act being the presumptive taxation scheme and therefore, the petitioner is not required to maintain regular books of accounts. Hence, the petitioner requested for a short adjournment to appoint a Chartered Accountant to prepare necessary books of accounts to justify the amounts credited in the bank accounts received pursuant to the agreement to sell. Hence, the petitioner is liable to refund and the said amount cannot be treated as income of the petitioner.
3.1. Thereafter on 23.02.2026, the respondent authority rejected the request made by the petitioner for adjournment directly by passing the order dated 23.02.2026 under Section 143(3) of the Act read with Section 144B of the Act and assessed huge income of Rs.17,07,60,898/-.
4. Learned advocate Mr. Avanish Poddar appearing through hybrid mode has submitted that since no opportunity of hearing was afforded to the petitioner, the impugned order may be quashed and set aside.
5. As against this, learned Senior Standing Counsel Mr.Rutvij Patel appearing for the respondents was unable to controvert the aforesaid aspect that the petitioner was not afforded the opportunity of hearing and directly the impugned order was passed.
6. Having heard the learned advocates appearing for the respective parties and having considered the aforesaid submissions, this Court is of the view that the present writ petition deserves to be entertained on the short ground of violation of principles of natural justice, inasmuch as no opportunity of hearing has been afforded to the petitioner.
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7. In view of the above, the impugned order dated 23.02.2026 passed by the respondent No.1 is hereby quashed and set aside. The matter is remanded to the respondent authority for fresh adjudication. It is further directed that the respondent authority shall, after affording an adequate opportunity of hearing to the petitioner, pass a fresh, reasoned and speaking order in accordance with law, as expeditiously as possible and preferably within a period of twelve weeks from the date of receipt of a copy of this order.
8. The present writ petition stands disposed of accordingly.
(A. S. SUPEHIA, J) (PRANAV TRIVEDI,J) phalguni/15 Page 3 of 3 Uploaded by PHALGUNI PATEL(HC00175) on Wed Apr 08 2026 Downloaded on : Wed Apr 08 22:14:45 IST 2026