2022 (5) TMI 234

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.... Advocates. Respondent Through: Mr. Sanjay Kumar, Advocate. J U D G M E N T MANMOHAN, J (Oral): 1. Present writ Petition has been filed challenging the notice dated 31st March, 2021 issued by the respondent under Section 148 of the Income Tax Act, 1961 (for short 'Act') and the assessment order passed by the respondent under Section 147 read with Section 144B of the Act dated 30th March, 2022 ....

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....30th March, 2022 without issuing a prior show cause-cum-draft assessment order. He states that Respondent had hastily passed the assessment order on 30th March, 2022 without deciding the objections to the re-opening filed by the Petitioner on 28th March, 2022 which was within the time allowed by the Respondent, as the copy of the reason for reopening of assessment was provided by the Respondent on....

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....e Assessing Officer is bound to dispose of the same by passing a speaking order. 8. In the present case, from the documents on record, it is apparent that the petitioner-assessee had filed his return of income for the Assessment Year 2013-14 on 27th April, 2021. However, the reasons for reassessment were supplied to the petitioner-assessee for the first time as late as 26th March, 2022. Thereafte....