2021 (9) TMI 1146

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....ma, Advocate with Ms. Zehra Khan and Mr. Shubhendu Bhattacharyya, Advocates. JUDGMENT MANMOHAN, J (Oral): 1. Present writ petition has been filed challenging the assessment order, notice of demand as well as penalty notice under Section 271AAC all dated 25th March, 2021. 2. Mr. Ved Jain, learned counsel for the petitioner states that vide show cause notice dated 18th March, 2021, the petitio....

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.... date, no counter affidavit has been filed. 5. This Court is of the view that the respondents have had sufficient opportunity to file a counter affidavit. Consequently, this Court has no other option but to proceed ahead with the matter. 6. Keeping in view the unrebutted averments in the writ petition, this Court is of the view that there has been a breach of principles of natural justice, inasm....