2023 (1) TMI 1454

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dekar with Rohan Deshpande instructed by Ms. Farzeen Khambatta, Advocates For the Respondent : Suresh Kumar, Advocate JUDGMENT The petitioner challenges the order of assessment, dated September 19, 2022 passed under section 143(3) read with section 144B of the Income-tax Act, 1961 ("the Act"). 2. The challenge, primarily, is on the ground that the order of assessment was passed, without consid....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gh by the said Assessing Officer as the same were not legible. It is in the light of the aforementioned facts that the learned counsel for the petitioner urged that in the absence of a proper consideration of the documents filed in support of its response to the show-cause notice, dated March 17, 2022, the order of assessment would be unsustainable. 5. We have no reason to disagree with the argum....