2021 (12) TMI 1261

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....cate : B. Narasimha Sarma Order (Per the Hon'ble Sri Justice Ujjal Bhuyan) Heard Mr. Dundu Manmohan, learned counsel for the petitioner and Mr.B.Narasimha Sarma, learned counsel for the respondents. 2. By filing this petition under Article 226 of the Constitution of India, petitioner seeks quashing of assessment order dated 28.09.2021 passed by Assistant commissioner of Income Tax, Centra....

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....eded ex parte, and passed the impugned order of assessment determining the total income of the petitioner at Rs. 1,84,61,960.00 (rupees one crore, eighty four lakhs, sixty one thousand, nine hundred and sixty only), where-after, payment notices have been issued and penalty proceedings initiated. 6. According to the learned counsel for the petitioner no notice was served upon the petitioner. Pet....

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....rit court would have relegated the assessee making a challenge to the order of assessment to the forum of appeal before the Commissioner of Income Tax (Appeals). However, this is a case where petitioner has complained of violation of the principles of natural justice, as he was not served with the requisite statutory notices, leading to passing of the assessment order. 9. We may refer to the fo....

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....ted that he had sent the notice under Section 142(1) of the Act, firstly on 30.08.2021, and thereafter on 17.09.2021 with corrigendum on 27.09.2021, nothing has been stated regarding service of notice. All that is stated is that the assessee did not respond to any of the notices. If this is read in conjunction with the averments made in paragraph No.4 of the counter affidavit filed by the responde....