2022 (7) TMI 906

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....ough: Mr. Abhishek Maratha, senior standing counsel for the Revenue. J U D G M E N T MANMOHAN, J (Oral): 1. Present writ petition has been filed challenging the assessment order and demand notice dated 19th April 2021 as well as the subsequent penalty proceedings initiated by the Respondent under Section 270A of Income Tax Act, 1961 (hereinafter referred to as the 'Act') for the Assessmen....

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...."5. Accordingly, the assessee was duly show caused on 05/04/2021. Date fixed for compliance was 07/04/2021. However, no replies were filed." 3. In support of the plea that the reply/objections were filed, learned counsel for the Petitioner has, inter alia, drawn our attention to Annexure P-11, which is appended at page 119 of the paper book. The said annexure captures the screenshot of the e-fi....

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.... of the Act. 6. Having heard learned counsel for the parties, this Court is of the view that as per Section 144B(1) (xxiv) of the Act, the assessment order is to be passed only after considering the reply of the assessee. Since in the present case, the replies preferred by the Petitioner, though on record, were not considered before passing the impugned assessment order, there is a violation of....