2021 (10) TMI 1060

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....o.2 & 3 : Mr. Ajay Kumrani, Advocate on behalf of Ms. Naushina Ali, Advocate ORDER Heard. 1. Petitioner has filed this writ petition under Article 226 of the Constitution of India challenging the assessment order dated 16.06.21 (Annexure P/1) and demand notice dated 16.06.21 (Annexure P/2) issued under Section 156 of the Income Tax Act, 1961. 2. Learned counsel for the petitioner submits that pursuant to notice for reassessment as per draft assessment order dated 23.05.21 (Annexure P- 3), petitioner has submitted his reply and also made a mention that petitioner may be provided personal hearing so as to make his oral submissions vide request dated 28.05.21 & 31.05.21. The request of personal hearing was made by the petitioner in pursuan....

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....ther submits that grounds raised by petitioner in writ petition can very well be considered by the Appellate Authority also. Hence, writ petition is not maintainable. 4. Heard learned counsel for the parties. 5. It is not in dispute that petitioner after passing of assessment order 16.06.21 (Annexure P-1) and issuance of demand notice dated 16.06.21 (Annexure P-2), petitioner has approached the Appellate Authority by way of filing an appeal under Section 246(A) of the Act. It is also not in dispute that the Appellate Authority has powers to set aside the assessment order if found to be contrary to mandatory provisions under the Act. Under Section 251 of the Act of 1961, the Appellate Authority is having all the powers to consider the grou....