2023 (9) TMI 1460

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....USTICE C.SARAVANAN For the Petitioner : Mr.Veerabathran Mr.Prashanth.M for Mr.R.Sivaraman For the Respondents : Dr.B.Ramaswamy Senior Standing Counsel ORDER The petitioner is aggrieved by the impugned Assessment Order in ITBA/AST/S/147/2021-2022/1035627928(1) dated 16.09.2021 passed by the first respondent. 2. The challenge to the impugned Assessment Order is primarily on the ground....

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....42(1) of the IT Act, the petitioner had given reply on 04.08.2021, which has not been considered while passing the impugned Assessment Order. 5. That apart, it is submitted that the first respondent had issued a Show Cause Notice on 31.08.2021 under Section 144 of the IT Act. 6. This writ petition is opposed by the learned Senior Standing Counsel for the respondents on the ground that not on....

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....ngs cannot be short circuited particularly when the provisions are categorical notwithstanding the fact that the petitioner may have failed to reply to some of the notices that were issued under Section 142(1) of the IT Act or there was a failure on the part of the petitioner to file the returns immediately after a notice under Section 148 of the IT Act issued on 23.03.2020. 11. Be that as it m....