2022 (4) TMI 1632

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....Income Tax<br>THE HONOURABLE MR. JUSTICE R. SURESH KUMAR For the Appellant : Mr. A. S. Sriraman For the Respondent : Mr. D. Prabhu Mukunth Arunkumar Junior Standing Counsel ORDER The prayer sought for herein is for a Writ of Certiorarified Mandamus, to call for the records of the Writ Petitioner Company on the file of the First Respondent to quash the impugned order dated 30.03.2022 passed und....

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.... After considering the reply, there was a final show cause notice dated 24.03.2022 along with the draft assessment order, where, three days up to 27.03.2022 was given to the petitioner to respond. Further, since there was no response, the Revenue proceeded to pass the assessment order dated 30.03.2022, which is under challenge in this writ petition. 4. Mr. A.S. Sriraman, learned counsel for the p....

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....ut that, the petitioner has taken nearly about a year to respond to Section 148 notice and even thereafter, when show cause notice was issued, he has not chosen to give reply. 6. Ground now taken by the assessee that it was sent to the old e- mail ID is concerned, it is an e-mail ID of the Accountant of the petitioner/assessee, that was also given to the Revenue. Therefore, using that old E-mail ....

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....ned counsel appearing for the petitioner urges that the petitioner/assessee, if had been given a chance of repudiating the same as proposed through the Draft assessment order along with the show cause notice dated 24.03.2022, it would have been in a position to tell as to how this addition could not have been possible. Therefore, in order to give one such chance to the petitioner, this Court feels....