BHARAT ALUMINIUM COMPANY LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Present writ petition has been filed by the petitioner challenging the action of respondent No.3 in passing the impugned final assessment order dated 27/11/2021 under Sec. 143(3) of the Income Tax Act, 1961 [for short 'the Act '] and the impugned notice dated 27/11/2021 under Sec. 156 of the Act for Assessment Year 2018-19.

(2.) Mr. Arvind Datar, learned senior counsel for the petitioner stated that the impugned orders have been passed arbitrarily, without following the principles of natural justice and in gross violation of the scheme of faceless assessment under Sec. 144B of the Act, inasmuch as even after the 'Nil ' or 'Null ' variation proposed in the show cause notice, additions had been made to the assessed income in the draft assessment order as well as in the impugned final assessment order.

(3.) He contended that respondent No.3 in the draft assessment order as well as in the impugned final assessment order had proceeded to make additions to the assessed income on the false premise that the petitioner had not furnished relevant details / information in response to the statutory notice dated 19/08/2021, issued under Sec. 142(1) of the Act. He stated that respondent No.3 had failed to appreciate that the petitioner was unable to upload the file due to technical glitches on the respondent 's own portal. He emphasised that the petitioner had still filed reply to the notice that too within the due date vide email dated 3rd September, 2021 and, thus, there was no non-compliance on the part of the petitioner.