2023 (3) TMI 1118

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....s. For the Respondent : Mr. Samarjit Roy Chowdhury. ORDER Heard learned advocates appearing for the parties. By this writ petition petitioner has challenged the impugned assessment order dated 20th December, 2022 under Section 143(3) read with Section 144B of the Income Tax Act, 1961 on the ground that while passing the impugned assessment order, formalities under Standard Operating Procedure....

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....tion that the impugned assessment order is an appellable order under the statute, I am also of the view that this case does not fall in those categories of cases where the impugned order is either without jurisdiction or is patently in contrary to any statutory provisions or there is violation of principle of natural justice or there is any procedural irregularities in course of impugned assessmen....