AFSHA TALWAR Vs. UNION OF INDIA

JUDGEMENT

(1.) Present writ petitions have been filed challenging the re-assessment orders dtd. 26/3/2022 issued under Sec. 143(3)/ 147 read with Sec. 144B of the Income Tax Act, 1961 ['the Act'] as well as the demand notices issued under Sec. 156 of the Act for the Assessment Years 2016- 17 and 2017-18.

(2.) Learned counsel for the petitioner states that the impugned orders have been passed in violation of the principles of natural justice, as the Respondents have not taken into consideration the material on record and the replies and documents filed by the Petitioner. He states that the Show Cause notices proposing to make an addition of Rs.8.00 crores and Rs.26,42,15,857.00 for the assessment years 2016-17 and 2017-18 respectively were issued on 23/3/2022 at 23:59 hours and the Petitioner was given time up till 23:59 hours on 25/3/2022 only i.e. less than forty eight hours to file replies to the Show cause notices. Consequently, according to him, the Petitioner was effectively denied her right to reply to the Show Cause notices. In support of his submissions, he relies on the decision of the Bombay High Court in Vodafone India Ltd. v. Union of India, (2013) 40 taxmann.com 545 (Bom.) .

(3.) Learned counsel for the petitioner also states that the Petitioner did not come to know of the show cause notice, as she did not get the real time alert, as is mandatorily required under Sec. 144B(7)(ii) of the Act and so she was not able to file her reply within time or request for a personal hearing in accordance with Sec. 144B(7)(vii) of the Act.