2022 (4) TMI 1085

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....pondents Through: Mr.Ruchir Bhatia, standing counsel for Revenue. J U D G M E N T MANMOHAN, J (Oral): 1. Present writ petition has been filed challenging the reassessment notice dated 31st March, 2021 issued under Section 148 of the Income Tax Act, 1961 ['the Act'] for the assessment year 2016-17 as well as the assessment order dated 31st March, 2022. 2. Learned counsel for the petitioner stat....

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....d 14th March, 2022 were not considered by the respondents while passing the impugned assessment order dated 31st March, 2022. 5. He lastly states that the show cause notice-cum-draft assessment order dated 30th March, 2022 was issued in violation of principle of natural justice as it was made available on the Income Tax Portal at 12:42 PM and required the petitioner to respond to the same by 23:5....

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....at there has been a violation of principle of natural justice as detailed objections filed by the petitioner vide reply dated 14th March, 2022 were not decided prior to issuance of show cause notice-cum-draft assessment order dated 30th March, 2022. 9. This Court is also of the view that the petitioner was not given adequate opportunity to file response to the said show cause notice-cum-draft ass....