2022 (5) TMI 1662

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....ER Heard learned Advocates appearing for the parties. In this writ petition, petitioner has challenged the impugned assessment order dated 30th March, 2022 under Section 147 read with Section 144B of the Income Tax Act, 1961 relating to assessment year 2013-2014 on the ground of violation of principle of natural justice by not providing the petitioner an opportunity to file reply to the show....

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....resaid allegation of the petitioner, which are substantiated by record. Considering the submission of the parties, I am of the view that the impugned assessment order dated 30th March, 2022, which has been passed before the expiry of the time granted by the Assessing Officer to the petitioner to file reply to the aforesaid show-cause- notice relating to the draft assessment in question and furt....