2022 (3) TMI 928

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....s Court is invoked since the impugned order is alleged to have been issued in violation of the principles of natural justice, without granting an opportunity of hearing. 2. For the assessment year 2017, penalty was imposed on the petitioner under section 47(6) of the Act. On the basis of the penalty so imposed, the assessing officer initiated proceedings under section 25(1) of the Act by issuing a notice dated 22.02.2021. Controverting the allegations in the show-cause notice, petitioner filed a reply on 10.03.2021, raising various objections and even specifically sought for an opportunity of hearing. 3. Though the objection of the petitioner was received by the respondent on 10.03.2021, the impugned order of assessment was issued on ....

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....and issued the impugned order of assessment. 7. It is evident from a reading of the above extracted portion from the impugned order, that, the opportunity for filing written objections and for personal hearing was granted to the petitioner on the same day, i.e., 03.03.2021, which was adjourned to 10.03.2021, on which day the petitioner preferred its objections. Thus it is evident that, after filing the reply, no further opportunity of hearing was granted to the petitioner. 8. Sri.S.Anil Kumar, learned counsel for the petitioner invited my attention to the judgments in W.P.(C) No.14332 of 2010 and W.A. No.1370 of 2011 to contend for the proposition that if after perusing the reply, the assessing officer is not satisfied about the conte....