2022 (4) TMI 1287

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....ND HON'BLE MR. JUSTICE DINESH KUMAR SHARMA Petitioner Through: Mr. Gagan Kumar with Ms. Radhika Dubey, Soami Dharmendra, Ms. Nishtha Kaura, Mr. Karan Nagrath, Mr. Varun Nagrath, Ms. Aparjita Sahani, Advocates. Respondents Through: Mr. Sunil Agarwal with Mr. Tushar Gupta and Mr. Samarth Chaudhari, Advocates for Revenue. Mr. Santosh Kumar Pandey, Advocate for UOI. 78 JUDGMENT MANMOHA....

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....s Assessment Centre, Delhi (2021) 436 ITR 180 and Bharat Aluminum Company Ltd v. Union of India, W.P.(C) 14528/2021 dated 14th January, 2022. 4. Issue notice. 5. Mr. Sunil Agarwal, learned counsel accepts notice on behalf of the respondents.  He states that the present writ petitions are not maintainable as the petitioner has an alternative effective remedy by filing an appeal. 6. Ha....

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....2020 is not legally sustainable. 7. Accordingly, the impugned assessment orders dated 28th March, 2022 and 31st March, 2022 passed under Section 147 read with Section 144B of the Act for the Assessment Years 2014-15, 2015-16, 2016-17 and 2017-18 are violative of principle of natural justice and Section 144B(7)(vii) of the Act. 8. It is settled law that when there is a violation of principle ....