REDDY RANI SWAPNA Vs. UNION OF INDIA

JUDGEMENT

(1.) The Court made the following order: (per Hon'ble Sri Justice T.C.D.Sekhar) The present writ petition is filed questioning the assessment order in DIN-ITBA/AST/S/144/2025-26/1083286835(1), dtd. 4/12/2025, passed under Sec. 144 r/w. Sec. 144 B of the Income Tax Act, 1961, for the assessment year 2017-18, together with consequential demand notice dtd. 4/12/2025, issued under Sec. 156 of the said Act.

(2.) It is a case of the petitioner that, the 3rd respondent passed assessment order dtd. 23/12/2019, under Sec. 144 of the Income Tax Act, 1961, in relation to the assessment year 2017-18, as the petitioner did not account for the cash deposits reflected in her account during the period from 9/11/2016 to 31/12/2016. Aggrieved by the said assessment order, the petitioner preferred statutory appeal before the Commissioner of Income Tax (appeal) on 21/1/2020, along with the said appeal, the petitioner seems to have filed documentary evidence, bank statements and confirmations explaining the credits reflected in her bank account. Taking into consideration of the evidence placed on record, the appellate authority by order dtd. 16/1/2025, was pleased to set aside the assessment order dtd. 23/12/2019, and remanded the matter for fresh consideration with a direction to afford sufficient opportunity to the petitioner before completing the assessment afresh.

(3.) It is further case of the petitioner that, pursuant to the remand, fresh assessment proceedings were initiated under faceless assessment framework and an intimation notice dtd. 25/7/2025, was issued under Sec. 144 B of the Act. It is specific case of the petitioner that, no separate notice under Sec. 144 (2) of the Act was issued to her, nor personal hearing was offered to her.