2024 (12) TMI 1115

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....TICE PUNEET GUPTA, JUDGE For the Appellant Through: Mr. Altaf H. Naik, Sr. Advocate with Mr. Sachin Sharma, Advocate & Mr. Rupinder Singh, Advocate For the Respondent(s) Through: Mr. S.S Wazir, Advocate Mr. Vikram Dubey, Advocate ORDER PER 1. Impugned in this petition is an order of Assessment dated 26.09.2022 passed by the Assessing Unit of Income Tax Department for the Assessment Yea....

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.... in its discretion entertain a petition directly against an order of Assessment provided it is demonstrated that the impugned order of Assessment is passed by the incompetent authority or that the same suffers from violation of principles of natural justice. The writ petition can also be entertained in case the vires of any statutory provision is subject matter of challenge in the petition. 3. ....

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....pt of reply to the show-cause notice dated 16.09.2022 by the Assessing Authority as also the request for personal hearing from the petitioner. From the material on record, we are prima-facie convinced that the petitioner had failed to submit the reply to the show-cause notice dated 16.09.2022 well before the time given. The request for personal hearing was made after the time for submission of rep....