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2022 (4) TMI 293 - GUJARAT HIGH COURTValidity u/s 144B - AO did not consider the reply filed by the assessee - HELD THAT:- AO remained under an erroneous impression that the writ applicant - assessee has not filed his reply to the show cause notice. There is a detailed reply filed by the writ applicant – asseessee, which is on record. The aforesaid is suggestive of the fact that the Assessing Officer failed to consider the reply filed by the assessee and proceeded to pass the impugned assessment order. We are inclined to quash and set aside the impugned assessment order and remit the matter to the Assessing Officer for a fresh consideration. While considering the matter afresh, the Assessing Officer shall take into consideration the reply, which has been filed by the assessee. The assessee shall also be heard before passing the final assessment order. We clarify that we have even otherwise not expressed any opinion on merits of the case. We have thought fit to interfere only on the ground that the case is one of violation of the principles of natural justice.
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