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2024 (1) TMI 116 - HC - Income TaxValidity of assessment order passed u/s 147 - Allegation of denial of natural justice - petitioner was issued against a notice on 17.05.2023 and the petitioner asked for further time to 07.06.2023. In the meantime, the impugned assessment order has been passed on 24.05.2023 - addition u/s 69A - demand notice for payment of tax was also annexed with the assessment order and direction was issued to initiate penalty proceedings - HELD THAT:- The petitioner admittedly did not filed reply even up to the extended time asked by him up to 20.05.2023. Though the second Show Cause Notice was issued again the petitioner asked time and did not filed reply. It is relevant to take note of the fact that in respect of the first show cause notice the petitioner had asked time up to 20.05.2023 and it was granted to him, which is evident from Exhibit P-8. The petitioner did not file reply and therefore, the Authority was well within its power not to grant further time for the petitioner. Therefore, we find no much substance in the submission that there is violation of the principles of natural justice. Petitioner cannot go on asking for time one after another in response to the show cause notice issued one after another. We do not find any ground to interfere with the impugned order or notice.
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