2022 (7) TMI 1344

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....Officer, Ward 3 (1), Chhattisgarh.<br>Income Tax<br>2022 (7) TMI 1344 - CHHATTISGARH HIGH COURT - [2023] 455 ITR 574 (Chhattisgarh)<br>CHHATTISGARH HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 7-7-2022<br>WA No. 243 of 2022 - -<br>Income Tax<br>HON&#39;BLE SHRI ARUP KUMAR GOSWAMI, CHIEF JUSTICE AND HON&#39;BLE SHRI PARTH PRATEEM SAHU, JUDGE For the Appellant : Mr. Apurv Goyal, Ad....

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.... Income Tax, 1961 (for short, 'the Act of 1961') is available to the petitioner as against the Assessment Order dated 30.03.2022 and Demand Notice dated 30.03.2022 issued under Section 147 read with Section 144(B) of the Act of 1961, the learned Single Judge declined to entertain the writ petition. However, the petitioner was granted three weeks time to prefer an appeal. 3. Contentions were adv....

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....is submitted by Mr. Goyal that request for personal hearing, made through the reply dated 24.03.2022, was not considered and, that apart, the reply was also not considered, purportedly on the plea that "failed to load PDF documents". Assuming that there was some problem, then also it was incumbent on the part of the respondents to have informed the petitioner about the same so that remedial steps ....