2023 (9) TMI 1345

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....ustice Ujjal Bhuyan And Hon'ble Sri Justice N. Tukaramji For the Petitioner : Sri G. Narendra Chetty For the Respondents : Sri J.V. prasad (SC For Income Tax), Sri B. Mukherjee Representing For Sri G. Praveen Kumar, Deputy Solicitor General of India, M/s Pearl Law Associates ORDER: PER THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN Heard Mr. G.Narendra Chetty, learned counsel for the pe....

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....ct whereby and whereunder total income of the petitioner was assessed at Rs. 69,22,910.00. That apart, direction was issued for initiating penalty proceedings separately under Section 271AAC of the Act. The above assessment order was followed by notice of demand of even date under Section 156 of the Act. 4. Aggrieved by the assessment order dated 14.11.2019, petitioner preferred appeal before t....

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....uch appeal is filed before him under Sub-Section (1) of Section 246A of the Act. Though the aforesaid provision pertains to appeal filed under Section 246A of the Act, nonetheless the objective behind the aforesaid provision is to hear appeal as early as possible. 6. That being the position, we direct respondent No.1 to take on board the appeal filed by the petitioner on 23.02.2020 against the ....