TMI Blog2022 (5) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... objection to the draft assessment order before passing final assessment order under Section 143(3) in order to give effect to the order passed by the Commissioner u/s 263 and the petitioner did not avail the said opportunity - also filed a supplementary affidavit challenging the impugned final assessment order under Section 143(3) dated 30th March, 2022 which has been passed during the pendency o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th February, 2022. So, this cannot be a case of violation of principles of natural justice and petitioner has participated in the assessment proceeding and now when it has gone against him he wants to challenge the assessment order before this Writ Court and want this Court to act as an appellate authority by going into the merit of the assessment which is the job of the CIT (Appeal). This i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R The Court : Heard Learned Counsels appearing for the parties. In this matter, petitioner has challenged the impugned show cause notice dated 23rd March, 2022, giving opportunity to the petitioner to file any objection to the draft assessment order before passing final assessment order under Section 143(3) of the Income Tax Act, 1961 in order to give effect to the order passed by the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 18th February, 2022 was also taken into consideration. It has been specifically recorded in the assessment order that a letter was issued on the petitioner on 19th January, 2022 but no reply was filed by the petitioner and further a notice under Section 142(1) of the Act was issued to the petitioner on 15th February, 2022 requiring it reply on or before 20th February, 2022. So, this cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , I am not inclined to entertain this writ petition and the same is accordingly dismissed without going into the merit of the assessment only on the ground of availability of the alternative remedy. This writ petition is dismissed with costs of Rs. 10,000/- upon Mr. Somak Basu, learned Advocate because of his rude behavior in Court and addressing to the chair in highly disrespectful manner. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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