2023 (3) TMI 1464

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....- -<br>Income Tax<br>Honourable Dr. Justice Anita Sumanth For the Petitioner : Mr.Vijay Narayan, Senior Counsel for Mr.Rahul Unnikrishnan (in both writ petitions) For the Respondents : Ms.S.Premalatha Junior Standing Counsel (in both writ petitions) COMMON ORDER The petitioner has challenged order of assessment dated 28.12.2022 passed in terms of the provisions of the Income-Tax Act, 1961 (in ....

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....ssment in question, directing de novo assessment, in line with the principles of natural justice. 4. However, in the present case, the petitioner has challenged the impugned order of assessment by way of statutory appeal in January, 2023. Inter alia the petitioner has specifically raised the ground now raised and argued in this writ petition. The petitioner has approached the statutory authority ....

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.....No.1439 of 2021 dated 25.10.2021] as well as decision of Calcutta High Court in the case of Kantilal Somehand Shah and Another v Collector of Customs & C.Ex., West Bengal and another 1982 (10) E.L.T. 902(Cal.). 6. They point out that in the cases cited above, the respective petitioners had availed appellate remedy despite which the Courts were inclined to intervene for violation of principles of....