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2022 (7) TMI 1344 - HC - Income TaxMaintainability of appeal against Faceless assessment order u/s 144B - scope of alternate remedy - petitioner argued that order impugned has been passed even without supplying the draft assessment order therefore, the same is passed in violation of the principles of natural justice - HELD THAT:- A perusal of the order would go to show that the contention was advanced by the learned counsel for the respondents that the draft assessment order dated 20.03.2022 had been supplied to the petitioner. A perusal of the reply dated 24.03.2022, which was supposedly uploaded, does not indicate that any plea was taken that the draft assessment order was not received by the petitioner. However, we do not express any final opinion in this aspect of the matter. As submitted that request for personal hearing, made through the reply dated 24.03.2022, was not considered and, that apart, the reply was also not considered, purportedly on the plea that “failed to load PDF documents”. Assuming that there was some problem, then also it was incumbent on the part of the respondents to have informed the petitioner about the same so that remedial steps could have been taken by the petitioner. We are of the considered opinion that no case is made out for interference with the order of learned Single Judge. Accordingly, the writ appeal is dismissed. Three weeks’ time is granted to prefer an appeal before the appropriate authority. The petitioner may raise all grounds taken in these proceedings before this Court as also any other ground that may be available and the Appellate Authority shall decide the appeal in accordance with law, uninfluenced by any observations made by this Court.
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