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2022 (7) TMI 1161 - HC - Income TaxValidity of re-assessment orders issued u/s 143(3)/ 147 r.w.s.144B - as argued impugned orders have been passed in violation of the principles of natural justice, as the Respondents have not taken into consideration the material on record and the replies and documents filed by the Petitioner - Petitioner did not come to know of the show cause notice, as she did not get the real time alert, as is mandatorily required under Section 144B(7)(ii) - HELD THAT:- A perusal of the impugned assessment order reveals that though the mutual funds are held in the joint name of the assessee and her husband, yet the payments of the same have been made from the bank accounts held jointly by the assessee and her husband in one of bank accounts the first name is that of the petitioner-assessee. It is also alleged in the impugned order that, “the source of deposit in all these bank accounts does not indicate whether such deposits has been made by her husband or by the assessee, out of their independent source of income”. Consequently, the dispute involved in the present matters is essentially factual in nature. Moreover, appeals against the impugned assessment orders have already been filed under Section 246A by the Petitioner before the appropriate Authority. Consequently, this Court is of the view that it would be appropriate if the petitioner raises all her contentions and submissions before the Appellate Authority. Accordingly, the present writ petitions along with applications stand disposed of with liberty to the petitioner to raise all her contentions and submissions before the Assessing Officer.
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