Spandana Rural and Urban Development Organisation v. Document No. ITBA/AST/SI72312024- 2511074789013(1) issued by the 1st

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of all further proceedings, including any recovery and a) Stay the operation of the Assessment Order passed under Section '143(3) r.w.s 1448 of the Act dated 20.03.2025 of the Act bearing DIN and Notice No. ITBA/AST/S/143(3)12024- 25110747B8942(1) issued by the 1st Respondent for the AY 2023-24. b) Stay the operation of the computation sheet dated 20.03.2025 of the Act bearing DIN and Notice Nd. ITBA/AST/S/72312024- 2511074789013(1) issued by the 1St Respondent for the AY 2023-24. c) Stay the operation of the demand notice dated 20.03.2025 of the Act bearing DIN and Notic*No. ITBA/AST/S/15612024- 2511074788994(1) issued by the 1st RespondeBt:{or the AY 2023-24. d) Stay the operation of the Notice issued under section 274 r.w.s 270A of the Act d"t9.4,;., 20.03.2025 bearing DtN. |TBA/PNL/S/27ON2024_ 25t107478&966(1). counsel for the Petitioner : sRr s. ANNAMALAT, couNsEL REPRESENT|NG FOR SRI AKRUTI AGARWAL counsel forthe Respondent Nos. 1 &2: sRlvlJHAy K puNNA (sENtoR sc FOR TTD) counsel for the Respondent No. 3 : sRr B. MUKHERJEE, couNsEL REPRESENTING SRI N. BHUJANGA RAO, DEPUTY SOLICTTOR GENERAL OF INDIA The Court made the following: ORDER ;ltrl rJ THE HON'BLE THE CHIEFJUSTICE SRI AP.q.RESH KUIIIAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDTN Writ Petition No.35178 of 2025 Qrtler, Heard lv{r. S.Annamalai, learned counsel representing iVIs. Alsuti Agarwal, learned counsel for the petitioner; A[r. Ylhay K.Punna, leamed Senior Standing Counsel for Income Tax Department appearing for rcspondents No.1 and 2 and N{r. B.Mukherjee, learned counsel represenrirg lulr. N.Bhujanga Rao, leamed Deputy Solicitor Gener:al of India for respondent No.3

2. Petitioner- Organization has preferred an appeal before the Commissioner of Income Tax (Appeals) (for short 'AT(A)) on 10.04.2025, against the assessmenr order dated 20.03.2025, passed under Section 143(3) read \ with Section L44B of the Income Tax Act, 1961 (for short t / 'the Act), for the assessment year 2023-24. 'fhereafteE -) -. the petitioner has preferred the present \flrit Petition on 18.1t.2025 agairut the same assessment order passed trnder Section 143(3) reaci s'ith Section t44B of the Act for the assessme nt year 2023-24. Petitioner also sought for quashing of the computation sheet dated 20.03.2025 issued by respondent No.1 under Section 143(3) of the Act and demand notice dated 20.03.2025, issued by respondent No.1 under Section 155 of the Act'

3. Learned counsel for the petitioner submits that proper notice was not issued to the petitioner/assessee before undertaking the assessment Proceedings, which is in contravention of the SOP issued for Faceless Assessments under Section L44B of the Act. Therefore, the impugned assessment is hit bY principles of natural justice. t / ::3:: t

4. Learned counsel further submits rhar during pendency of the appeal, this court had been preased to quash the assessment proceedings in a batcrr of \x/rit Petitions led by w.P.No.23491, of 2025 and other cases, by order dated 16.10.2025. A mere perusal of the said order shows that the proceedings in those batch of cases ha'e been quashed only on the ground that the asscssmenr proceedings were initiated by the Jurisdictional z\ssessing Officer instead of the Fa..I.., Assessing Officer.

5. Learned Senior Standing counser for Income 'fax Departme.t has furnished chronology of dates zrnd events of the assessment proceedings, which are exffacted hereunder: DatC N()tice/Ev€nt to.07.2024 17.07.2024 's. 143(2) Assessee adiournment requcsted for till 05.08.2024 Assessee funhcr tequcsted adioummcnr tilf 16.08-2024 Assesscc filed *ritt".- submissions in resDonsc to Date of Headns o4.o7.20z Rcmarks NA NA NA No action has been takcn by thc AO rill rhe date of adioumment rcquestcd. No action has beerr takcn by the AO rill rhc date of adioumment rcqucsrcd i.e. 16.08.2024 Page I 4 9 IU R2 R3 R4 R5 t I :i4:: no.icc u/s. 142(1) datcd to.u.20u Asrcs*c filed funher writtcn submissions in rcsponse to notice u/s. 142(l) dated 10.07.2024 Noticc u/s. 142(l)

28.11.2t24 oz.t2.zoz4 NA [.4.2024 i.t2.zuu Asscssec rcqucstcd for rdiowmcnt till 2Lt2.20?A

20.t2-2021 Aesessce further requcstcd 26.t22024 .dioummcnt

26.t2.20U

27.\2.ZOA Asrcssee further rcquestcd .dioumment till 03.o1.202s Issucd lcttcr by NFAC (b.01.2025

01.01.2025 written Asscssee liled submissions Ascesscc filcd funhcr submissions in cootinuation to submissions on 06.01.2025

09.02.2025 Assccsec filcd funher to submissions mede on M.OI.2O23 trd Vl.0L.2A5 NA NA

07.01-202s NA t9.o2.2025 Showcrusc noticc issucd

25.02.2025

25.O2.2025

25.02.2025 Asscsscc rcquircd for Video Confercncins on M.03.2025 e-Headng thrcugh Vidco confercncing noticc icsucd NA

27.02.2025

27.02.2025 2A.02-2023 vt.03.2,025

20.o3.2fr25

10.u.2025 Assecsee rcquested for rc- *hcdulins VC .diommcnt lettcr issued Asscssec fmished'dctailcd replll Assessment Order u/s. 143(3) r-w-s-l4tlB ges oessed Assessee filed firet appeal heforo NFAC- NA NA NA NA R6 R7 l4 l8 RE 25 R9 21t Rl0 R12 R13 27 z8 29 39 Rl{ 4l R15 53 Rt6 R17 R18 R19 R20 R2l R22 66 67 69 7t 73 77 99 Assessec ll.l2-242 requested adioummenr n.4.2024 No action has bccn takcn by :he AO till the darc of adioumme nt rcouested- No ection has bcen rekcn by thc AO till the dare of adioummcnt rcoucsted i.c. 26.12.2024 Adioumed to 07.01.2025 The request for the adioumment considered and heering edioumed to 0?.01.2025 filed further IN Asscasce ,nncxules continuation submission n601202.i Assessee stated thar full submissions were mede complcre annexu.€s serially numbcred from I ro J7 rra qrhmirad- 25.O2.2O25: Assessee rcquested for video conferencing o!-oi-2023 T1.02.2025: Assessee sratcd rhat rhe AR could not attend the VC rcchnical glitches and requesred for rc-scheduling Thc AO considercd rhc submissions made the assessac Fom-35 attached \

6. Learned Senior Standing Counsel submits that the plea of not giving enough opportunity to respond to the notice is untenable as the clponology of dates would I / show. The petitioner duly filed his written submissions in response to the notice under Section 142(1) of the Acr and requested for further adjournment, which was also granted. He also filed written submissions in conrinuarion of the submissions made eadier. Furthcr written submissions, in continuation of strbmissions dated 06.01 .2025 and 07.01 .2025, were submitted on 09.02.2025. Thereafter, show cause notice -was issued on 19.02.2025 and hearing was scheduled on 25.02.2025, on which date the petitioner/assessee requested for video conferencing on 04.03.2025. On 2t.02.2025, rhe petitioner/assessee requested for rescheduling. The matter rvas again adjourned on 28.02.2025. On 04.03.2025, the petitioner/assessee furnished detailed reply which r.vas considered by the Assessing officer. The assessmenr order was passed under Section 143(3) read with Section 1448 of the Act on 20.03.2025. Therefore, the I I :6:: plea of denial of opportunity to the petitioner/assessee to participate in the assessment proceedings in response to the show cause notice is untenable on facts. The petitioner has preferred appeal immediately after passing of the assessment order. The petitioner is at liberry to take all, grounds on merits before the appellate authority. Therefore, the instant !flrit Petition may be dismissed.

7. \,x/e have considered the submissions o[ the learned counsel for the parties and the facts noted above- We also indicate here that though the appeal was filed on 10.04.2025 and the petitioner approached this Court against refusal of stay by the clT(Exemptions) in two writ petitions i.e., w.P.Nos.2873 4 of 2025 and 33131 of 2025, the instant lfrit Petition has been preferred in the thifd week of November on 18.11.2025, which we ^fe inclined to entertain as the petitioner has already \ I I approached. the appellate authority. S7e are, therefore, not inclined to interfere with the impugned assessment order, compuration sheer and demand norice dated 20.03.2025, issued by respondent No.1, more so, since the petitioner is pursuing its appellate remedy. Let the CIT(A) decide the appeal in a rcasonable time.

8. Accorclingly, the \)frit petition is dismissed. No COStS. As a sequel, miscellaneous petitions, pending tf any, stand close:d. K.BHAVANI SWAMY ISTANT REGISTRAR To, //TRUE COPY// SECTION OFFTCER

1. One CC to SRI AKRUTI AGARWAL, Advocate [O 2. One CC to SRI VIJHAY K PUNNA (SENIOR SC FOR ITD) Advocate [OPUC] 3. one cc to sRl N. BHUJANGA RAo, DEpury solrcrroR GENERAL oF INDIA

4. Two CD Copies PVL LS '-rl HIGH COU DATED:2611112025 ORDER WP.No.35178 ot 2025 -< ./...^t /1<" l'.:-' t' :; ' ":'.:.. ,i..,..:-^\\. i025 a DISMISSING THE WRIT PETITION OUT GOSTS (, \,\ $