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2022 (1) TMI 1516

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....AL CIVIL APPLICATION NO. 1701 of 2022 - -<br>Income Tax<br>HONOURABLE MR. JUSTICE J.B. PARDIWALA AND HONOURABLE MS. JUSTICE NISHA M. THAKORE Appearance: For the Petitioner(s) No. 1: Mr Dhinal A Shah (12077). For the Respondent(s) No. 1: None. ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. We have heard Mr. S.N. Soparkar, the learned Senior Counsel assisted by Mr. Dhin....

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....e disposed of by a Co-ordinate Bench of this Court vide order dated 29.12.2021 in the following terms: "8. In the instant case, we could notice from the material which has been furnished and the objections were raised against the satisfaction note supplied by a speaking order and those objections have been disposed of on 27.12.2021. This Has happened subsequent to the filing of the presen....

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....use notice has been almost doubled. 11. Noticing the disposal of the objections on 27.12.2021 and issuance of demand on 27.12.2021 itself, the petitioner shall be at liberty to make a request to the authority concerned of grant of reasonable time of minimum one week for him to reply and let the same be considered by the authority concerned. As this petition is disposed of without issuance....

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.... the assessee and the reply that may be filed by the assessee shall be considered then the Assessing Officer should not have worried about the deadline of 31.12.2021. 5. When we confronted Mr. Soparkar with a query that why the writ applicant should not be asked to challenge the impugned assessment order by preferring a statutory appeal before the CIT under Section 246A of the Act, the reply of....