Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2021 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (11) TMI 574 - HC - Income TaxValidity of assessment - violation of the principles of natural justice as the assessee did not have adequate opportunity to explain to the Assessing Officer voluminous documents, which were presented by the assessee at the time of assessment - HELD THAT:- Admittedly, the Income Tax Act is a Code by itself and it provides for hierarchy of remedies. The contention both before the learned Single Judge as well as before us is that the assessee did not have adequate opportunity to explain the voluminous documents. On the other hand, the Assessing Officer would submit that adequate opportunity was granted and the assessee represented by their authorized representative was heard. Whether appreciation of the documents was done or not and whether there was sufficient opportunity granted to the assessee or not are all issues, which can be canvassed before the First Appellate Authority and we find that there is no valid reason for the assessee to bypass a statutory appeal remedy. Therefore, we are not inclined to interfere with the impugned order before us. The above writ appeal is dismissed. The liberty granted to the assessee by the learned Single Judge in paragraph 24 of the order impugned is sustained.
|