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2023 (3) TMI 1118 - HC - Income TaxValidity of assessment order u/s 143(3) r.w.s.144B - difference between not proper dealing or sufficiently dealing with no reasoning or not dealing at all - as argued while passing the impugned assessment order, formalities under Standard Operating Procedure (SOP) concerned has not been adhered to by not dealing with the rebuttal by the petitioner point-wise - HELD THAT:- It is not a case that the AO has not at all adhered to or complied with the formalities of SOP. The said impugned order has elaborate discussion on the point-wise rebuttal. It seems that petitioner is not satisfied with the reasoning and the way of dealing points of the rebuttal by the petitioner. There is a difference between not proper dealing or sufficiently dealing with no reasoning or not dealing at all. In this case it appears that petitioner is not satisfied with the reasoning and finding recorded by the AO in the impugned assessment order. This case does not fall in those categories of cases where the impugned order is either without jurisdiction or is patently in contrary to any statutory provisions or there is violation of principle of natural justice or there is any procedural irregularities in course of impugned assessment proceeding. So far as finding and the reasoning given by the AO /any adjudicating authority is concerned which is based on evidence, writ court in exercise of its constitutional writ jurisdiction under Article 226 of the Constitution of India should not act as an appellate authority over such assessment order and substitute the reasoning and finding by an Assessing Officer with its own finding and reasoning. WP dismissed.
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