2024 (8) TMI 124

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.... For the Petitioner(s) No. 1 : Mr Nishit Gandhi With Ms Nidhi T Vyas (7772)   For the Petitioner(s) No. 1 : Mr Tushar N Vyas (3161)   For the Respondent(s) No. 1 : Mr Hirak Shah For Mrs Kalpana K Raval (1046)   For the Respondent(s) No. 2 : Notice Served. For the Respondent(s) No. 3 : Notice Served by DS. ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard....

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....ment on the E-mail ID belonging to the petitioner which could not be accessed by the tax consultant. 5.3 A notice under Section 143 (2) of the Income-Tax Act, 1961 (for short 'the Act') was issued on 22.9.2019. However, the petitioner could not receive the said notice and the petitioner was not aware about on-going assessment proceedings as he was under impression that his tax consultant was look....

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.... 6. Learned advocate Mr. Nishit Gandhi for the petitioner submitted that the impugned assessment order is passed in violation of the provision of Section 144B (1)(ix) of the Act without issuing the show cause notice as to why the assessment in his case should not be completed to the best of its judgement. 7. Learned advocate Mr. Hirak Shah for the respondent could not controvert the above submiss....

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....ve Credit Society Ltd. v. Addl. / Jt. CIT & Ors., reported in (2022) 444 ITR 23 (Gujarat). (4) Enviro Control P. Ltd. v. NEAC, reported in (2022) 445 ITR 119 (Gujarat). (5) Riddhi Steel and Tube Ltd. v. NFAC, rendered in Special Civil Application No. 14569 of 2021 by the Coordinate Bench of this Court. (6) Rinku Rai v. ITO, rendered in WP No.2199 of 2022 by the Hon'ble High Court of Judic....