TMI Blog2022 (4) TMI 1332X X X X Extracts X X X X X X X X Extracts X X X X ..... ne and a half days given by the respondent-Revenue to the petitioner to respond to the notice dated 22nd March, 2022 in the peculiar facts of the present case was not sufficient. It is pertinent to mention that the show cause notice dated 22nd March 2022 runs into 92 pages and is accompanied by the deposition of certain individuals which were not provided to the petitioner prior thereto. Conseq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xemption) Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) 6427/2022 CM APPL. 19468/2022(stay) 1. Present writ petition has been filed challenging the Assessment Order dated 31st March, 2022, passed under Section 143 (3) read with Section 153A of the Income Tax Act, 1961 (hereinafter referred to as the Act ) for Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er asked for by the respondent No.1 at any earlier point of time during the assessment proceedings. He emphasises that the respondent No.1 had prior in time issued four notices under Section 142(1) which were duly complied with by the petitioner and in none of the said notices, the details as mentioned in the show cause notice dated 22nd March 2022, were called for by the respondent No.1. He state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax Act, 1961. 5. Mr. Zoheb Hossain, learned counsel for Revenue also states that despite receipt of the notice dated 22nd March 2022, the petitioner neither filed any reply nor sought any additional time. 6. In rejoinder, learned counsel for the petitioner states that after receipt of the notice dated 22nd March, 2022, the Director as well as the authorised representative of the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided to the petitioner prior thereto. 9. Consequently, in the peculiar facts of the present case, the impugned assessment order dated 31st March 2022 is set aside. Petitioner is directed to file its response to the show cause notice dated 22nd March 2022 within three weeks. Respondent is directed to pass an assessment order within four weeks thereafter by way of a reasoned order in accorda ..... X X X X Extracts X X X X X X X X Extracts X X X X
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