{"id":252278,"date":"2021-08-05T12:00:11","date_gmt":"2021-08-05T06:30:11","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=252278"},"modified":"2021-08-06T09:04:45","modified_gmt":"2021-08-06T03:34:45","slug":"section-144b-7-of-the-income-tax-act","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/08\/05\/section-144b-7-of-the-income-tax-act\/","title":{"rendered":"Del HC | Issuance of prior show cause notice and draft assessment order under S. 144B (7) of Income Tax Act: Is it a mandatory condition before issuing final assessment order? HC answers"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Delhi High Court: <\/strong>The Division Bench of Manmohan and Navin Chawla, JJ., noted the mandatory condition provided under Section 144B (7) of Income Tax Act, 1961.<\/p>\n<p style=\"text-align: justify;\">Present petition challenged the Assessment order, notice of demand and notice of penalty passed under Section 143(3) read with Section 144B, Section 156 and Section 274 read with Section 271AAC(1) of the Income Tax Act, 1961 pertaining to the Assessment Year 2018-19.<\/p>\n<p style=\"text-align: justify;\">Petitioner\u2019s counsel submitted that there had been a breach of principles of natural justice, inasmuch as the respondent\/revenue had failed to issue the mandatory Show Cause Notice-cum-draft assessment order to the petitioner\/assessee, prior to the passing of the impugned assessment order.<\/p>\n<p style=\"text-align: justify;\">Counsel for the Respondent-Revenue submitted that the final Assessment order had been passed without the issuance of a formal Show Cause Notice due to program and systematic glitches and he pointed out that the petitioner had been given ample opportunities and time for furnishing the requisite details and making submissions and hence there was no violation of principles of natural justice.<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #008080;\"><strong><u>Analysis, Law and Decision<\/u><\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\">High Court opined that Section 144B (7) of the Income Tax Act, 1961 mandatorily provides for issuance of a prior show cause notice and draft assessment order before issuing the final assessment order.<\/p>\n<p style=\"text-align: justify;\">Since in the present matter no prior Show Cause Notice, as well as assessment order, had been issued before passing the impugned assessment order, there was a blatant violation of principles of natural justice as well as the mandatory procedure prescribed in \u201cFaceless Assessment Scheme\u201d and as stipulated in Section 144 B of the Act.<\/p>\n<p style=\"text-align: justify;\">Therefore, in the aforesaid facts, impugned assessment order, notice of demand and notice of penalty were set aside and the matter was remanded back to the Assessing Officer, who shall issue a draft assessment order and thereafter pass a reasoned order.<\/p>\n<p style=\"text-align: justify;\">In view of the above, petition was disposed of. [Akashganga Infraventures India Ltd. v. National Faceless Assessment Centre, Delhi; WP (C) 5413 of 2021, decided on 4-08-2021]<\/p>\n<hr \/>\n<p style=\"text-align: justify;\"><strong>Advocates before the Court:<\/strong><strong>\u00a0<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>For the Petitioner: <\/strong>Mr Prakash Kumar, Advocate &amp; Ms Rashmi Singh, Advocates<\/p>\n<p style=\"text-align: justify;\"><strong>For the Respondent: <\/strong>Mr Zoheb Hossain, Sr. Standing Counsel for the Department<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court: The Division Bench of Manmohan and Navin Chawla, JJ., noted the mandatory condition provided under Section 144B (7) of <\/p>\n","protected":false},"author":8808,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[2543,46663,13081,29785,2805,18281],"class_list":["post-252278","post","type-post","status-publish","format-standard","hentry","category-casebriefs","category-highcourts","tag-Delhi_High_Court","tag-faceless-assessment-scheme","tag-income-tax-act","tag-law","tag-natural_justice","tag-show-cause-notice"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Del HC | Issuance of prior show cause notice and draft assessment order under S. 144B (7) of Income Tax Act: Is it a mandatory condition before issuing final assessment order? HC answers | SCC Times<\/title>\n<meta name=\"description\" content=\"Section 144B (7) of the Income Tax Act\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2021\/08\/05\/section-144b-7-of-the-income-tax-act\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Del HC | Issuance of prior show cause notice and draft assessment order under S. 144B (7) of Income Tax Act: Is it a mandatory condition before issuing final assessment order? 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Nagarathna, JJ., stayed the impugned order of Bombay High Court wherein the High Court had quashed the assessment order under Income Tax Act, 1961 and had further cautioned that if such orders continued to be passed, the Court will\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/Income-Tax-If-such-orders-continued-to-be-passed-we-will-impose-substantial-costs-on-Assessing-Officer-which-will-be-recovered-from-hisher-salary-Read-why-Supreme-Court-stays-Bombay-HCs-order.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/Income-Tax-If-such-orders-continued-to-be-passed-we-will-impose-substantial-costs-on-Assessing-Officer-which-will-be-recovered-from-hisher-salary-Read-why-Supreme-Court-stays-Bombay-HCs-order.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/Income-Tax-If-such-orders-continued-to-be-passed-we-will-impose-substantial-costs-on-Assessing-Officer-which-will-be-recovered-from-hisher-salary-Read-why-Supreme-Court-stays-Bombay-HCs-order.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/Income-Tax-If-such-orders-continued-to-be-passed-we-will-impose-substantial-costs-on-Assessing-Officer-which-will-be-recovered-from-hisher-salary-Read-why-Supreme-Court-stays-Bombay-HCs-order.png?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/Income-Tax-If-such-orders-continued-to-be-passed-we-will-impose-substantial-costs-on-Assessing-Officer-which-will-be-recovered-from-hisher-salary-Read-why-Supreme-Court-stays-Bombay-HCs-order.png?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":267364,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/25\/not-providing-an-opportunity-to-file-a-reply-to-the-show-cause-notice-violation-of-principle-of-natural-justice\/","url_meta":{"origin":252278,"position":2},"title":"Cal HC | Not providing an opportunity to file a reply to the show-cause notice violation of principle of natural justice; Case remanded back to the Assessing Officer for fresh assessment","author":"Editor","date":"May 25, 2022","format":false,"excerpt":"Calcutta High Court: Md. Nizamuddin, J. allowed a petition which was filed challenging the impugned assessment order under Section 147 read with Section 144B of the Income Tax Act, 1961 relating to assessment year 2013-2014 on the ground of violation of principle of natural justice by not providing the petitioner\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":268199,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/10\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\/","url_meta":{"origin":252278,"position":3},"title":"Del HC directs fresh adjudication in a case involving mixed question of fact and law, as it found relevant submissions were not considered by AO","author":"Editor","date":"June 10, 2022","format":false,"excerpt":"Delhi High Court: A Division Bench of Manmohan and Manmeet Pritam Singh Arora, JJ. disposed the petition and directed fresh adjudication as none of the submissions and contentions was considered by the Assessing Officer. The instant writ petition was filed challenging the impugned assessment order passed for the Assessment Year\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/Delhi-HC.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/Delhi-HC.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/Delhi-HC.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/Delhi-HC.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/Delhi-HC.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":328685,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/08\/14\/no-exemption-from-faceless-procedure-for-notices-issued-u-s-148-it-act-1961-for-international-tax-charges-telhc\/","url_meta":{"origin":252278,"position":4},"title":"No exemption from faceless procedure for notices issued under S. 148 of Income Tax Act, 1961 for international tax charges: Telangana HC","author":"Simranjeet","date":"August 14, 2024","format":false,"excerpt":"The taxpayer is nowhere distinguished between NRIs and Indian Citizens. The notice issued under Section 148 of the Income Tax Act, 1961 must comply with the requirement of the Scheme whether or not the taxpayer is NRI\/Indian Citizen.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Telangana High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Telangana-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Telangana-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Telangana-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Telangana-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":334181,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/10\/30\/del-hc-dismisses-petition-quash-reassessment-notices-issued-jurisdictional-assessing-officer-interaction-assessments\/","url_meta":{"origin":252278,"position":5},"title":"\u2018Faceless framework was established to reduce direct human interaction in assessments\u2019; Delhi High Court dismisses petition to quash reassessment notices for being issued by JAO","author":"Editor","date":"October 30, 2024","format":false,"excerpt":"\u2018The Legislature recognized that while strict procedural compliance is fundamental to maintain fairness in assessment process, an inflexible adherence to procedure could inadvertently lead to administrative bottlenecks and a surge in litigation.\u2019","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/252278","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=252278"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/252278\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=252278"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=252278"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=252278"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}