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2021 (11) TMI 331 - HC - Income TaxViolation of the principles of natural justice - Availing remedy of appeal - Petitioner submits that it is a settled proposition of law that when there is violation of principles of natural justice, the aggrieved party can invoke the writ jurisdiction of the High Court under Article 226 of the Constitution of India notwithstanding availability of alternative remedy - HELD THAT:- Adverting to the facts of the present case, we are not convinced that it is a case of no notice or no hearing. Whether opportunity of hearing granted and availed was adequate or reasonable would depend upon the facts and circumstances of each case. There cannot be any straight jacket formula. If as the petitioner contends the opportunity of hearing was inadequate which affected his right to make a proper response, certainly the same can be gone into by the appellate authority, since it may require examination of facts which we are not inclined to do in exercise of our writ jurisdiction. Petitioner is relegated to the forum of appeal before the first appellate authority i.e., Commissioner of Income Tax (Appeals) under Section 246A of the Income Tax Act, 1961. To enable the petitioner to effectively avail the remedy of appeal, we direct that for the next 30 days from today, no coercive steps shall be taken by the respondent against the petitioner in terms of the impugned assessment order dated 04.09.2021. It would be open to the petitioner to file necessary application either before the assessing officer or before the appellate authority for interim stay. Needless to say, if such application is filed, the same shall be considered on its own merit and in accordance with law. We express no opinion.
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