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2022 (4) TMI 1456

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..... e show cause notice has not been considered or not properly considered or not considered in a proper perspective - HELD THAT:- As this Court finds that there has been consideration of the reply, but, whether based on such consideration, any error has been committed or mistake is committed by the Assessing Authority in considering such reply given by the petitioner is a minute factual details, whic .....

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..... 2022 - - - Dated:- 27-4-2022 - Mr. Justice R. Suresh Kumar, J. For the Petitioner : Mr. P.V. Sudakar. For the Respondents : Mr. ANR. Jayapratap Junior Standing Counsel. ORDER The prayer sought for herein is for a Writ of Certiorari, calling for the records of the first respondent in its proceedings in DIN No. ITBA/AST/S/147/2021- 22/1041984617 (1), quash the assessmen .....

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..... d by the petitioner. Considering the response, order of assessment was passed by the Revenue on 29.03.2022. 5. In this context, even though Mr. P.V. Sudakar, learned counsel appearing for the petitioner has canvassed that, the reply given by the petitioner to the show cause notice has either not been considered or not properly considered or not considered in a proper perspective, this Court .....

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