TaxTMI 
TaxTMI 
2022 (6) TMI 1506
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....Singh and Mr. R. N. Bandyopadhyay For the Respondent : Mr. S. Roy Chowdhury JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) 1. By consent of the parties, we take up the appeal itself for hearing and disposal. 2. This intra-Court appeal is directed against the order dated 26th April, 2022 in W.P.A. No.6938 of 2022. The appellants filed the writ petition challenging an as....
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....ned that the appellants have not challenged the constitutional validity of any statutory provision and that there is no violation of principle of natural justice and the assessment order being an appealable order, did not entertain the writ petition and the same was dismissed. Aggrieved by the same, the appellants had filed the present appeal. 5. The learned Advocate appearing for the appellants ....
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....iculars have been given as to on what date the appeal was filed before the CIT (A) nor the stage of the present appeal. 7. The learned Advocate appearing for the appellants, on specific instruction from his client, would submit that the appellants had never filed an appeal and moved the writ Court seeking for an opportunity to go before the Assessing Officer. 8. It is no doubt true that the impu....
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....y is granted to the assessee to go before the Assessing Officer. However, for such reason, we are not inclined to quash the assessment order dated 23rd March, 2022, which shall be treated as draft assessment order and the appellants shall be permitted to put in their objections within a period that will be indicated by the Assessing Officer within a week from the date of receipt of the server copy....