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2022 (8) TMI 912 - HC - Income TaxValidity of reopening of assessment u/s 147 - as per the petitioner objection raised by the petitioner has not been properly considered - HELD THAT:- Ground raised by the petitioner that, while rejecting the objection of the petitioner by orders dated 19.03.2022, the objection raised by the petitioner has not been properly considered, is not appealing to this Court at this juncture because there has been consideration and rejection has been made and if that will have any repercussion in the present impugned orders i.e., assessment orders dated 28.03.2022, the same can very well be assailed collaterally, if the petitioner has chosen to go before the Appellate Authority, challenging the impugned assessment orders. Therefore, the said objections raised by the petitioner or the ground urged by the petitioner with regard to the jurisdiction of the Revenue, to invoke Section 147 or Section 148 is concerned, that cannot be gone into at this juncture especially in these writ petitions. After the rejection was made on 19.03.2022 of the objections of the assessee, a reasonable time should have been given to the assessee to respond to the show cause notices. It may be either the final show cause notice or by way of notice either under Section 142 (1) or Section 143 (2) of the Act as the case may be. In the present case, after the 19.03.2022 rejection order, straight away, final show cause notices were issued on 24.03.2022, giving only a very short time up to 27.03.2022 and in the meanwhile, the petitioner has already approached this Court by filing the aforesaid two writ petitions. The said reasons stated by the writ petitioner for deferring the date was not considered, as impugned orders of assessment was passed on 28.03.2022. Therefore, this Court feels that a fair opportunity was not given to the petitioner even after the show cause notices dated 24.03.2022. In view of the aforesaid facts, this Court also feels that the impugned orders dated 28.03.2022 are in violation of the principles of natural justice. On that ground itself, the impugned orders i.e., the assessment orders dated 28.03.2022 are liable to be set aside. Thus assessment orders which are impugned herein are hereby set aside and the matters are remitted back to the respondent / Revenue for reconsideration.
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