2021 (11) TMI 1135

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....r. Justice Tarlok Singh Chauhan And Hon'ble Mr. Justice Satyen Vaidya For the Petitioner : Mr. Dalip K. Sharma, Advocate And Mr.Manish Sharma, Advocate For the Respondents : Mr. Vinay Kuthiala, Senior Advocate With Ms. Vandana Kuthiala, Advocate ORDER Aggrieved by the assessment order made on 8.4.2021 and a consequential notice of demand, issued under Section 156 of the Income Tax Act,(for sho....

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....on 143(2) of the Act. The reasons set in the notice was "deduction claimed for industrial undertaking under Section 801A/ 801AB/ 801AC/ IB/ IC/ IBA/ 80ID/ 80IE/ 10A/10AA." 3. The petitioner complied with the said notice alongwith other various other notices issued by the respondents, under Section 142(I) of the Act by filing its elaborate replies dated 13.10.2019, 01.02.2021 and 01.03.2021. Upon ....

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.... narration of the aforesaid facts, would clearly go to indicate that the impugned assessment order has been made in contravention to the basic principles of natural justice and fair play, inasmuch as the petitioner was not granted an opportunity to file its reply on the proposed additions and a further opportunity of being heard in the matter. 7. Once that be so, obviously, impugned order cannot ....