2021 (10) TMI 978

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....Petitioner. Mr. Suresh Kumar for Respondents.   P.C. : 1. Petitioner has approached this court impugning the assessment order dated 20th September, 2021 on the ground that the order passed is against principles of natural justice and is an abuse of due process of law. 2. Petitioner is an individual who I am told is a senior citizen. Petitioner alongwith her son had booked a flat i....

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....tion 148 of the Act was also issued. By the notice dated 15th September, 2021, petitioner was directed to provide various documents and also called upon to show cause why the proposed variation should not be made to the return of income filed by petitioner. This show cause notice has been digitally signed at 14:29:56 IST on 15th September, 2021 and petitioner was called upon to submit response by ....

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....suggested by you......... 4. Notwithstanding this reply, respondent went ahead and passed an assessment order dated 20th September, 2021 in which paragraph no.8.2 reads as under :- 8.2 The reply of the assessee has diligently been examined but not found tenable. Going through the above submission shows that it is nothing but a reiteration of earlier argument and nothing afresh has been submi....

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....spondent have been served a copy of the petition on 12th October, 2021 no reply has been filed. We requested Mr. Suresh Kumar who was present in the court to assist the court. Mr. Suresh Kumar stated that Mr. Sham Walve was briefed in the matter, but Mr. Sham Walve is unwell. At the same time, Mr. Suresh Kumar in fairness stated that as the documents annexed to the petition speak for themselves, t....