https://www.taxtmi.com/caselaws?id=298003 The court dismissed the Writ Petition challenging an assessment order under the Income Tax Act, 1961 for AY 2017-18. The petitioner alleged a violation of natural justice due to non-receipt of notices and non-filing of income tax return. Assessment relied on bank data from demonetization. Despite the petitioner's health issues, non-cooperation in responding to notices led to dismissal. The court emphasized the importance of cooperation in the assessment process and concluded that interference was unwarranted under Article 226 of the Constitution of India. No costs were imposed, and the connected Miscellaneous Petition was also dismissed. en-us Tue, 09 Feb 2021 00:00:00 +0530 Mon, 04 Oct 2021 20:57:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298003 The court dismissed the Writ Petition challenging an assessment order under the Income Tax Act, 1961 for AY 2017-18. The petitioner alleged a violation of natural justice due to non-receipt of notices and non-filing of income tax return. Assessment relied on bank data from demonetization. Despite the petitioner's health issues, non-cooperation in responding to notices led to dismissal. The court emphasized the importance of cooperation in the assessment process and concluded that interference was unwarranted under Article 226 of the Constitution of India. No costs were imposed, and the connected Miscellaneous Petition was also dismissed. Case-Laws Income Tax Tue, 09 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298003