2022 (5) TMI 1429 - Income Tax

Violation of principles of natural justice - assessment as contrary to the three notices issued to the petitioner - HELD THAT:- Considering the fact that the impugned order has been passed based on the records that were available and furnished to the Income Tax Department, find no merits in entertaining the present writ petition. It is suffice to state that the petitioner has to work out the remedy before the Appellate Commissioner.

Therefore, liberty is given to the petitioner to file a statutory appeal within a period of 30 days from the date of receipt of a copy of this order. If such an appeal is filed, it shall be taken on file and disposed on merits. The petitioner is also given liberty to file an appropriate application to stay the recovery proceeding under Section 220(6) of the Income Tax Act, 1961.