2026 (9) TMI 1993

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: Mr. Shiv Shankar Banerjee Mr. Anurag Roy. ORDER 1. The writ petitioner has challenged an order dated February 26, 2026 under Section 92CA(3) of the Income Tax Act, 1961. 2. It is the allegation of the petitioner that the petitioner has not been heard before such order has been passed. 3. This Court by an order dated September 1, 2026 directed the respondent to file a report as to whe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g at the behest of the respondents. Although from the impugned order, it appears that the replies of the petitioner were duly considered by the authorities concerned though I find that the assessment order passed by the authorities seems to be a cryptic one. No reasons have been given in the said order and details of opportunity given to the assessee are recorded. Such recording of the response of....