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2021 (5) TMI 639 - HC - Income TaxAssessment u/s 144C - need of issuance of show cause notice - HELD THAT:- The impugned order at Ext.P7 shows that notices under Section 142(1) were issued to the petitioner 04.02.2021. The first notice as contemplated by Section 144C of the Income tax Act came to be issued to the petitioner on 18.03.2021 and it was accompanied with draft assessment order. Only four days time was granted by this notice at Ext.P4 to show cause. The petitioner immediately responded by the communication at Ext.P5 and sought time only upto 27.03.2021 to file reply to the show cause notice and he did reply to the show cause notice by his reply (Ext.P6) dated 23.03.2021. Reply is not considered while passing the assessment order at Ext.P7 rather it is noted therein that petitioner did not respond to the show cause notice at Ext.P4. At this stage, it is not possible to accept the contention of the learned Standing Counsel appearing for the respondent that there was no need of issuance of show cause notice at Ext.P4, particularly, when the respondent had chosen to issue the said show cause notice at Ext.P4 to the petitioner. The impugned order therefore prima facie suffers from the perversity as well as non-compliance with the principles of natural justice.
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