2021 (11) TMI 1093

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....arak Mitra, Mr. Soumen Bhattacharjee, Advs. ...for the respondents ORDER The Court : Heard both the parties. Grievance of the petitioner in this writ petition is against the impugned order dated 26th September, 2021 under Section 144 read with Section 254 and 144B of the Income Tax Act, 1961 on the ground of violation of principles of natural justice by way of not affording effective oppo....

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....ies I am of the view that no purpose will be served by keeping the writ petition pending and interest of justice will be served if the impugned assessment order dated 26th September, 2021 is set aside with the direction upon the respondent assessing officer to pass a fresh assessment order after affording effective opportunity of hearing to the petitioner and by observing principles of natural jus....