2022 (5) TMI 969

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....ed Counsels appearing for the parties. In this matter, petitioner has challenged the impugned show cause notice dated 23rd March, 2022, giving opportunity to the petitioner to file any objection to the draft assessment order before passing final assessment order under Section 143(3) of the Income Tax Act, 1961 in order to give effect to the order passed by the Commissioner under Section 263 of th....

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....aken into consideration. It has been specifically recorded in the assessment order that a letter was issued on the petitioner on 19th January, 2022 but no reply was filed by the petitioner and further a notice under Section 142(1) of the Act was issued to the petitioner on 15th February, 2022 requiring it reply on or before 20th February, 2022. So, this cannot be a case of violation of principles....