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2022 (9) TMI 1377 - HC - Income TaxValidity of assessment order - denial of natural justice - petitioner submitted reply to the show cause notice making several objections/submissions mentioned therein, but the authority without giving due opportunity of hearing and without considering the objections/submissions made in the reply, passed the impugned order - HELD THAT:- From bare perusal of record it is apparent that the show cause notice was issued on 26.03.2022 and in pursuance to which reply was filed by the petitioner on 27.03.2022. As the petitioner had already filed reply and the impugned order was passed after consideration of the reply, therefore, it cannot be said that no opportunity of hearing was given to the petitioner. As such the petition cannot be entertained on the ground of non-affording an opportunity of hearing and violation of principles of natural justice. As regards the other contention of the petitioner that the authority has not considered the grounds taken in the reply, also cannot be a tenable ground because it is well settled that if the order has been passed ignoring one or more grounds taken in the reply, the same cannot be a ground for invoking extraordinary jurisdiction of this court under Article 226/227 of the Constitution of India and such order can be assailed by way of alternative remedy of appeal provided under the relevant provision of the Income Tax Act, 1961. As the present petition was filed on 20.04.2022, i.e. within 20 days from the date of passing the assessment order dated 30.03.2022, therefore, if the petitioner files the statutory appeal within a further period of 30 days, the same shall be decided by the authority on merits, ignoring the question of delay in filing the appeal.
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