TaxTMI 
TaxTMI 
2021 (11) TMI 1118
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....sel for the respondent. The present writ petition has been filed to challenge the assessment order dated 30.09.2021 passed in the case of the petitioner for the assessment year 2019-20. The submission advanced by learned counsel for the petitioner is, upon the assessment proceedings being taken up for A.Y. 2019-20 by the National Faceless Assessment Centre, Delhi, the petitioner received the fir....
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.... has been specifically stated that the petitioner did not receive any further communication from the respondent and that he was straightaway visited with the assessment order dated 30.09.2021. Thus, the impugned order stated to have been passed in complete violation of essential principle of natural justice. Though, Mr. Mahajan did pray for time to file counter affidavit, however, having perused....
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.... petitioner and though it may be true that there may be some technical reason for the same, nevertheless, in the context of the assessment proceedings it was imperative on part of the respondents to grant opportunity of hearing to the petitioner where facts were disputed and the petitioner had submitted a detailed reply running into about 82 pages. Even otherwise once the petitioner had specifica....