Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2022 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (5) TMI 1161 - HC - Income TaxRevision u/s 263 - Non affording an opportunity of hearing to the petitioner - HELD THAT:- Show cause notice was issued to the petitioner on 02.11.2020 fixing the date of compliance on 09.11.2020. The petitioner sought adjournment and thereafter filed her written reply on 22.12.2020. Thus, it can not be said that the impugned order has been passed without affording an opportunity of hearing to the petitioner. That apart, after the impugned order under Section 263 was passed the Assessing Authority issued notices to the petitioner and petitioner participated in proceedings and thereafter an assessment order under Section 143(3) readwith Section 263 and Section 144 B of the Act, 1961 for the Assessment Year 2016-17 was passed on 29.03.2022. This Assessment order is also not under challenge in the present writ petition. Apart from above, the order under Section 263 is appealable under Section 253(1)(c) of the Act, 1961. The Assessment Order dated 29.03.2022 is appealable under Section 246 A.
|