2026 (5) TMI 1073

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....p; For the Respondents: Mr. Prithu Dudhoria Ms. Sukanya Dutta. ORDER 1. The petitioner in the instant case, inter alia, challenges the impugned order dated 24.03.2026 passed under Section 143 Sub-Section (3) read with Section 144B of the Income Tax Act, 1961(hereinafter referred to the said Act). 2. The assessee is engaged in the proceedings of hospitality operating under the brand nam....

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....ired to furnish computation of income, audited books of accounts, bank statements, details of routine expenses liabilities, depreciation and other deductions. 5. It is further submitted that the requisite documents and information has already been furnished on 30th August 2025. 6. The respondent No. 2 issued a Show Cause Notice dated 8th March 2026 directing inter alia to respond by 9th of M....

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....r submitted that the reply dated 4.3.2026 has been duly uploaded on the Income Tax Portal at approximately 12.30 pm to 12.40 pm, whereas the impugned assessment order has been signed digitally signed by the respondent no.2 on the very same day i.e. 24.3.2026 at 12.42: 53 IST. 11. The Learned Counsel for the petitioner contends that the impugned Assessment Order has been passed mechanically and ....

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....liance made by the petitioner and the principles of natural justice. 15. After hearing the rival contention of the parties and upon perusing the available records, I am of the considered view that the petitioner has been able to make out a prima facie case and interference is warranted at this stage. 16. Though the respondents contend that sufficient opportunities have been afforded, the fac....