TaxTMI 
TaxTMI 
2023 (11) TMI 1461
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....tioner : By Advs. Anil d. Nair Telma Raju P.K.Biju Anjana A. For the Respondent : By Adv Christopher Abraham, Income Tax Department JUDGMENT The present writ petition has been filed under Article 226 of the Constitution of India impugning the assessment order in Ext. P13 dated 26.12.2022 in respect of the assessment year 2021-22. Learned counsel for the petitioner submits that enquiries w....
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.... that notices for confirming the sales etc. should be issued with the knowledge of the assessee. The assessment order would disclose that in respect of the alleged sales effected by the petitioner to different hospitals, notice under Section 133(6) was sent to each of the hospitals. However, no response was received from the said hospitals. During the assessment proceedings, the petitioner did not....
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.... petitioner was put to notice and thereafter the assessment proceedings had been completed. Therefore, I do not find that the impugned assessment order is without jurisdiction or there has been any violation of principles of natural justice. This Court would not like to consider the merits of the assessment order. The petitioner was given notice under Section 142(1) of the Act. In view of the a....