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2020 (2) TMI 594 - HC - Income TaxRevision petition u/s 264 - grounds raised were that the cash flow statement prepared by the assessing officer was not given to the petitioner and his contentions with regard to the same were not considered and that he was not given copies of the statements relied on and that the opportunity to cross-examine the creditors - HELD THAT:- No illegality or perversity vitiating the order of assessment justifying an interference in the same in exercise of the jurisdiction of judicial review, that too, in an obviously belated proceedings. The assessee who did not avail of the opportunity to substantiate his case in spite of issuance of notice and grant of opportunity cannot be heard to contend that the order is bad for want of consideration of his contention. No further notice was required to be issued in a matter of this nature where the opportunity is granted pursuant to Exhibit P3 order in revision. The writ petition, therefore, fails and the same is accordingly dismissed.
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