2025 (1) TMI 40

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....25 (1) TMI 40 - JAMMU AND KASHMIR AND LADAKH HIGH COURT - TMI<br>JAMMU AND KASHMIR AND LADAKH HIGH COURT - HC<br>Dated:- 23-12-2024<br>WP(C) No. 1554/2023 - -<br>Income Tax<br>HON'BLE MR. JUSTICE SANJEEV KUMAR, AND HON'BLE MR. JUSTICE PUNEET GUPTA, JUDGE For the Petitioner(s) Through :- None. For the Respondent(s) Through :- Mr. Suraj Singh Wazir, Advocate ORDER PER 01. Vide order dated 18.12.....

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....s per records, have been issued to the legal heir of Lt. Sneh Gupta namely, Sahil Mahajan. 03. In view of the aforesaid position emerging from the official records, it cannot be said by the petitioner Sh. Sahil Mahajan that the order impugned in the writ petition is passed by the Assessing Authority in violation of the principles of natural justice. That being the position, the order of assessmen....

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