TMI Blog2022 (7) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... to respond to the draft assessment orders not given - HELD THAT:- The petitioner has shown disregard to the statutory notices issued by the Income Tax Department. The fact that the petitioner has not responded earlier and has sought for further time after giving a partial reply shows that the petitioner has not been diligent in complying with the time line set out by the respondents to complete t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders dated 28.03.2022 and 31.03.2022 for the assessment years 2013-2014 and 2014-2015. 2.The facts on record seem to indicate that the petitioner had not filed the return under Section 139 of the Income Tax Act, 1961 (herein after referred to as Act) . Thus, notices under Section 148 of the Act were issued to the petitioner for the respective assessment years on 30.03.2021 followed by notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity to the petitioner to respond to the draft assessment orders dated 24.03.2022 and 29.03.2022. 4.The learned Senior Standing Counsel for the respondents submits that the petitioner has been recalcitrant assessee and had failed to file a statutory returns under Section 139 of the Act and despite the notices issued under Section 148 of the Act on 30.03.2021 and the subsequent notices u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. I do not find any merits in interfering with the impugned orders merely because the petitioner gave a partial reply to the two show cause notices dated 24.03.2022 and 29.03.2022. Under these circumstances, I am inclined to dismiss these writ petitions. However, the petitioner is at liberty to file a statutory appeal before the Appellate Commissioner in the manner known to law. 7.These writ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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