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2022 (10) TMI 1122 - HC - Income TaxValidity of Reopening of assessment - shorter period given to reply to notice u/s 142(1) - violation of principle of natural justice - HELD THAT:- Single Judge noticed that though only two days time was given for filing the reply, the appellant has in fact filed his reply within the time granted by the authorities on 28.3.2022 itself and hence, the appellant cannot complain of violation of the principles of natural justice as he has utilized the limited opportunity granted to him. The learned Single Judge, thereafter, went on to hold that the appellant has got a remedy to challenge the order before the appellate authority and since the Writ Petition has been pending on the files of the court from 26.4.2022 the period spent by the appellant pursuant to the litigation from 24.6.2022 till the date of receipt of the judgment stands excluded while calculating the limitation period for preferring statutory appeal and dismissed the Writ Petition. Thus though we are in full agreement with the finding recorded by the learned Single Judge as the appellant has availed of the opportunity to file reply to the show cause notice. The appellant cannot complain that there is violation of principles of natural justice. But taking into consideration of all facts and circumstances of the case and the short time by which the appellant had to file reply, we deem it appropriate to grant sufficient time to the appellant herein to work out the remedy of the appeal. The appellant is given liberty to file an appeal on or before 17.10.2022 by enclosing a copy of this judgment. In the meanwhile, all coercive steps pursuant to Ext.P9 and P10 shall be kept in abeyance. W.A. dismissed.
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