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2019 (11) TMI 275 - HC - Income TaxPetitioner with sufficient opportunity or not before passing the order of assessment - HELD THAT:- The petitioner had already approached this Court on two occasions, one immediately, on receipt of notice for reopening and another after rejection of the objections raised against the reasons for reopening. Though the petitioner succeeded in her first attempt, where, this Court has directed the Assessing Officer to furnish the reasons and consider the objections of the petitioner and thereafter, to pass the order, whereas, in the second attempt, challenging the order rejecting her objection for reopening, has not been successful, as this Court has dismissed the writ petition as stated supra. Therefore, the AO has rightly proceeded to pass the order of assessment. The question now to be answered is whether the petitioner was provided with sufficient opportunity or not before passing the order of assessment. Perusal of the impugned order of assessment shows that for five occasions, the matter was adjourned for the appearance of the Assessee and however, the Assessee failed to appear and not furnished any material details either in person or through authorized representative. Assessing Officer has completed the assessment and passed the impugned order. When such being the factual position, I do not think that the petitioner is entitled to canvass the correctness or otherwise of the impugned order by filing the present writ petition only by stating that she is having all the materials and therefore, she must be permitted to get the matter reopened by the Assessing Officer. Therefore, without expressing any view on the merits of the matter, this Writ Petition is disposed of, only by granting liberty to the petitioner to work out her remedy by filing an appeal before the Appellate Authority within a period of two weeks from the date of receipt of a copy of this order.
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