2024 (11) TMI 1323

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....09.2021 passed for the Assessment Year 2018-2019. 3. In W.P.No.7872 of 2022, the petitioner has challenged the impugned Penalty Order dated 12.02.2022 passed under Section 270A of the Income Tax Act, 1961. 4. In case challenge to the impugned Assessment Order dated 25.09.2021 impugned in W.P.No.22235 of 2021 is allowed, W.P.No.7872 of 2022 challenging the Penalty Order dated 12.02.2022 passed under Section 270A of the Income Tax Act, 1961 pursuant to the impugned Assessment Order dated 25.09.2021 impugned in W.P.No.22235 of 2021 will have to be allowed. 5. The facts are not in dispute. The dispute pertains to the Assessment Year 2018-2019. The petitioner had been served with the Show Cause Notice dated 21.09.2021. The petitioner was to ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....titioner. The said order arbitrarily stated that the petitioner has not submitted any response till 24.09.2021 and hence it is presumed that the petitioner has no explanation further penalty under Section 270 was initiated for under reporting of income. In this regard I state that it is seen from the case history notings that though the screen reflects. "Schedule/Summary of VC" since no response from petitioner received on 24.09.2021 before 10.30 AM ie., the date and time of hearing. Hence the FAO has rightly proceeded to complete the scrutiny assessment. 21. In para no.21 of the affidavit, the petitioner states that even though the impugned order is an appealable order, since the same was passed in gross violation of principles of natu....