Writ Petition Dismissed: Court Upholds Notices and Assessment Order; Advises Pursuing Statutory Remedies.

The HC dismissed the writ petition challenging various notices and an assessment order under Article 226 of the Indian Constitution. The petitioner, an assessee under the Income Tax Act, 1961, failed to provide adequate documentation during proceedings initiated due to significant cash deposits. The court determined that the petitioner was afforded a personal hearing opportunity via video conferencing and that all replies were duly considered. Consequently, the court found no grounds to entertain the petition and advised the petitioner to pursue available statutory remedies, dismissing any pending interlocutory applications.

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Issues Involved:
The issues involved in the judgment are impugning Ext. P1 notice, Ext. P8 show cause notice, Ext. P13 assessment order, and Ext. P14 demand notice under Article 226 of the Constitution of India.

Impugning Ext. P1 Notice, Ext. P8 Show Cause Notice, Ext. P13 Assessment Order, and Ext. P14 Demand Notice:
The petitioner, an assessee under the Income Tax Act, 1961, filed a return for the assessment year 2017-18 disclosing a total income. Due to significant cash deposits during demonetization, proceedings under Section 147 of the Act were initiated. Notices under Sections 148, 143(2), and 142(1) were issued, requiring the petitioner to comply with various requests and submissions. The petitioner failed to provide complete documentation and explanations, leading to an addition of unexplained income to the total assessed income. The assessment order determined the total income and ordered penalty proceedings under Section 271AAC and interest charges.

Consideration of Petitioner's Reply and Personal Hearing:
The petitioner alleged that his reply to the notice under Section 142(1) was not considered and that he was not given a personal hearing. The court found that the petitioner was provided with a video conferencing link and password, indicating that an opportunity for a personal hearing was given. The assessment order reflected that all replies were considered, and any aspects not addressed could be challenged through the statutory remedy of appeal.

Conclusion:
The court dismissed the writ petition, stating that there was no ground to entertain it, and advised the petitioner to explore other available legal remedies. Any pending interlocutory applications were also dismissed.

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