MUKESH MITTAL Vs. NATIONAL FACELESS ASSESSMENT CENTRE

JUDGEMENT

(1.) The instant writ petition is directed against the re-assessment order dtd. 31/3/2022 (Annexure P-11) passed under Sec. 147 read with Sec. 144-B of the Income Tax Act 1961. In the writ petition one of the primary grounds of challenge raised was that the impugned order has been passed in undue haste and in negation of the principles of natural justice.

(2.) The specific averments in such regard are contained in Ground B of Para 18 to the effect that the draft assessment order/show cause notice dtd. 30/3/2022 (Annexure P-9) was issued to the petitioner at 20.42 P.M. calling upon the assessee to furnish a reply on the same date itself i.e.30/3/2022 by 23.59 P.M. and the final order has been passed on the next day i.e. 31/3/2022.

(3.) The petition had come up for preliminary hearing before us on 17/5/2022 and on such short ground we had called upon Mr. Rajesh Katoch, Sr. Standing Counsel for respondents No.2 and 3 to complete instructions.