TMI Blog2022 (9) TMI 1377X X X X Extracts X X X X X X X X Extracts X X X X ..... thority without giving due opportunity of hearing and without considering the objections/submissions made in the reply, passed the impugned order - HELD THAT:- From bare perusal of record it is apparent that the show cause notice was issued on 26.03.2022 and in pursuance to which reply was filed by the petitioner on 27.03.2022. As the petitioner had already filed reply and the impugned order was p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1961. As the present petition was filed on 20.04.2022, i.e. within 20 days from the date of passing the assessment order dated 30.03.2022, therefore, if the petitioner files the statutory appeal within a further period of 30 days, the same shall be decided by the authority on merits, ignoring the question of delay in filing the appeal. - WRIT PETITION NO. 9277 OF 2022 - - - Dated:- 16-8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2022. 3. Learned counsel for the petitioner submits that the impugned order has been passed without giving due opportunity of hearing and without considering the submissions made by the petitioner by filing detailed reply. He further submits that although there is alternative remedy, but as the order suffers from grave legal errors and was passed in violation of principles of natural justice, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... having alternative remedy and prays for dismissal of this writ petition. He also placed reliance on the decision of Supreme Court in the case of National Faceless Assessment Centre vs. Mantra Industries Ltd. (2022) 137 taxmann.com 210 (SC). 6. Heard learned counsel for the parties and perused the record. 7. From bare perusal of record it is apparent that the show cause notice was issued o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 26/227 of the Constitution of India and such order can be assailed by way of alternative remedy of appeal provided under the relevant provision of the Income Tax Act, 1961. 9. As the present petition was filed on 20.04.2022, i.e. within 20 days from the date of passing the assessment order dated 30.03.2022, therefore, if the petitioner files the statutory appeal within a further period of 30 da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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