National Faceless Assessment Centre should provide opportunity of hearing after draft assessment is prepared- Rajasthan High Court
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Case Details: |
Aravali Shikshan Avum Anusandhan Sansthan vs. National E-Assessment Centre & Others |
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Appeal No.: |
S.B. Civil Writ Petition No. 8256/2021 |
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Order pronounced by: |
Rajasthan High Court |
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Date of Order: |
04-08-2021 |
Brief Facts:
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The petitioner has filed the writ petition against the order passed by the National Faceless Assessment Centre under section 144-B read with section 143(3) of the Act. Learned counsel for the petitioner submitted that in accordance with Section 144-B, the NFAC is required to provide an opportunity of being heard after the preparation of draft assessment. |
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However, NFAC failed to provide the draft assessment order to the petitioner. Further no Show-Cause Notice was given by NFAC to appellant for providing an opportunity of being heard. The NFAC passed the impugned order imposing an additional demand of Rs. 1,09,15,600/- and issued penalty notice u/s 270-A of the Act. |
Ruling of Hon’ble High Court:
The Hon’ble Rajasthan High Court observed that taking into consideration the assessment order dated 21.04.2021, the contentions of learned counsel for the petitioner prima facie appears to be correct accordingly. In the meanwhile, the effect and operation of the assessment order dated 21.04.2021 shall remain stayed.
