2022 (3) TMI 1637

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....ury. For the UOI : Mr. Smita Das De. Heard learned advocates appearing for the parties. In this writ petition, petitioner has challenged the impugned assessment order dated 26th March, 2021 under Sections 143(3)/143(3A) & 143(3B) of the Income Tax Act, 1961 relating to Assessment Year 2018-19, on the ground of violation of principle of natural justice and that the impugned assessment orde....

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.... and pass the impugned assessment order without affording any opportunity of personal hearing. Learned advocate appearing for the respondents was given opportunity to produce the records/documents to show that any opportunity of personal hearing was given to the petitioner which the respondents failed. On perusal of the impugned assessment order, I find the same is non-speaking also. Though thi....