2022 (5) TMI 1161

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....ajan ORDER Heard Sri Utkarsh Malviya, learned counsel for the petitioner and Sri Ashish Agarwal, learned counsel for the respondent Income Tax Department. This writ petition has been filed praying for the following relief : (a) Issue a writ, order or direction in the nature of certiorari quashing the order dated 13.01.2021 passed by the Respondent No.1 u/s 263 of the Income Tax Act, 1961 ca....

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....020 fixing the date of compliance on 09.11.2020. The petitioner sought adjournment and thereafter filed her written reply on 22.12.2020. Thus, it can not be said that the impugned order has been passed without affording an opportunity of hearing to the petitioner. That apart, after the impugned order under Section 263 of the Act, 1961 was passed the Assessing Authority issued notices to the petit....