In the case of Pankaj s/o Roshan Dhawan vs National E-Assessment Centre and Others, the Bombay High Court has held that:
It is true that an alternate remedy by way of statutory appeal is available to the petitioner. However in view of the fact that it is apparent that the assessment order has been issued without granting due and proper opportunity to the petitioner, we are not inclined to relegate the petitioner to avail that statutory remedy. We may also state that the petitioner has challenged the provisions of Section 144-B(7)(viii) and (xii) and provisions of Section 144-B(1)(xvi)(b) and (c) of the said Act as being violative of Article 14 of the Constitution of India. Since we are not required to enter into the merits of the assessment order, such challenge is kept open for being raised at an appropriate stage, if so advised.
For reasons aforesaid, the assessment order dated 14.05.2021 passed by the respondent no.1 is set aside. The proceedings are remanded to the respondent no.1 for a fresh consideration in accordance with law after giving due opportunity of hearing to the petitioner. The challenges on merits to the assessment order are kept open for being raised before the said Authority. The proceedings be completed within a period of six months from today. Consequently the notice of demand dated 14.05.2021 issued pursuant to the assessment order would not survive.
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