TaxTMI 
TaxTMI 
2023 (12) TMI 1519
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....l Padvekar For the Respondents : Ms. Swapna Gokhale P.C. : 1 Heard the counsels and also perused the petition. In the assessment order reliance has been placed on various documents which admittedly have not been provided to petitioner. By a letter dated 7th October 2022 petitioner had specifically requested for the documents to which a reply was sent on 11th October 2022 where, though spe....
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....the appeal that has been filed before the Commissioner of Income Tax (Appeals). Mr. Padvekar states that the appeal was filed to get over the problem of limitation but the fact that documents have been used against petitioner without giving them an opportunity to effectively deal with those documents and information cannot be overlooked. We would agree with Mr. Padvekar. 3 Therefore, the assess....
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....rder shall be passed on or before 31st March 2024 after giving a personal hearing to petitioner notice whereof shall be communicated atleast five working days in advance. The assessment shall be done by a Jurisdictional Assessing Officer. 7 A copy of this order be placed before the Principal Chief Commissioner of Income Tax who shall call the officers of the department and in particular Mr. Pra....