2021 (12) TMI 1494

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....ritish Chatterjee for respondents-Revenue. ORDER P.C. : 1 Petitioner is impugning an assessment order dated 26th April 2021 on the grounds that it has been passed without even considering the submissions in writing submitted on 23rd April 2021 and without granting a personal hearing. 2 We have heard the counsels and also considered the petition and the documents annexed thereto. It is one of t....

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....sponse of petitioner dated 14th April 2021, certainly he would have noticed the response of petitioner dated 23rd April 2021. 3 In the circumstances, we see no reason why we should wait for respondents to file any reply and prolong the agony of petitioner and also waste precious judicial time. If the Assessing Officer had only considered the file properly and dealt with the reply dated 23rd April....