2022 (4) TMI 1632

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....9751, 9752 & 9757 of 2022 - -<br>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 i....

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....s been filed by the petitioner on 28.02.2022. 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. ....

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....nsel appearing for the Revenue, who would point out 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 give....

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....ven up in the Draft assessment order. Hence, the learned 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 giv....