2023 (6) TMI 882

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.... Tax<br>THE HON&#39;BLE MR JUSTICE S SUNIL DUTT YADAV PETITIONER: SRI. UDAY HOLLA, SENIOR ADVOCATE AND SRI ANNAMALAI S., ADVOCATE RESPONDENTS: SRI. M. DILIP., ADVOCATE ORDER The petitioner has challenged the validity of the assessment order under Section 143 (3) r/w 144B of the Income Tax Act, 1961 dated 19.12.2022 relating to assessment year 2021 at Annexure-A1 as also the computation....

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....ngly, it is submitted that the eventual order passed under Section 142 (1) has been passed without reference to any stand of the petitioner. 4. Perused the assessment order. It contains details of several notices under Section 142 (1) which had been issued. However, it is stated that there was no response by the assessee. The said details are detailed at Para 2 of the impugned order. As show-ca....