2022 (9) TMI 1377

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..... USTICE DWARKA DHISH BANSAL PETITIONER: SHRI SAPAN USRETHE-ADVOCATE RESPONDENT: SHRI SANJAY LAL-ADVOCATE ORDER This writ petition has been filed under Article 226/227 of the Constitution of India challenging the assessment order dated 30.03.2022 (Annexure P-1), passed by the Income Tax Department. 2. Grievance of the petitioner is that upon issuance of show cause notice dated 26.03.2022 (Annex .....

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..... r the petitioner placed reliance on decisions in the case of Tin Box Co. vs. Commissioner of Income Tax (2001) 249 ITR 216 (SC); Milestone Brandcom Pvt. Ltd. vs. National Faceless Assessment Centre and Another (2022) 441 ITR 470 (Bom); CCTEB India (P) Ltd. vs. Deputy Commissioner of Income Tax (2022) 6 NYPCTR 497 (Del) and Ketan Ribbons Pvt. Ltd vs. National Faceless Assessment Centre Delhi passed .....

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..... oner had already filed reply and the impugned order was passed after consideration of the reply, therefore, it cannot be said that no opportunity of hearing was given to the petitioner. As such the petition cannot be entertained on the ground of non-affording an opportunity of hearing and violation of principles of natural justice. 8. As regards the other contention of the petitioner that the aut .....

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