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2022 (7) TMI 65 - HC - Income TaxValidity of Reopening of assessment u/s 147 - As per revenue petitioner failed to reply and respond to the proceedings initiated - as argued adequate opportunity to the petitioner to respond to the draft assessment orders not given - HELD THAT:- The petitioner has shown disregard to the statutory notices issued by the Income Tax Department. The fact that the petitioner has not responded earlier and has sought for further time after giving a partial reply shows that the petitioner has not been diligent in complying with the time line set out by the respondents to complete the assessment - no merits in interfering with the impugned orders merely because the petitioner gave a partial reply to the two show cause notices dated 24.03.2022 and 29.03.2022. Under these circumstances, we are inclined to dismiss these writ petitions. However, the petitioner is at liberty to file a statutory appeal before the Appellate Commissioner in the manner known to law. WP dismissed.
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