2022 (10) TMI 358

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..... ER P.C.: The petition is taken up for final disposal with the consent of learned Counsel for both the parties. 2. In the present petition, the Petitioner challenges the order of assessment dated 30th March, 2022, passed under Section 147 r/w Section 144B of the Income Tax Act, 1961 (for short "the Act") and the consequent Notice of Demand dated 30th March, 2022, on the ground that the same have .....

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..... on 29th March, 2022 itself, a copy whereof has also been placed on record. Not only this, the Respondents also stood informed via email on the same date regarding the said fact. A copy of the email is also a part of the record. 4. We are satisfied that the order impugned dated 30th March, 2022 and notice of demand dated 30th March, 2022 are not sustainable on account of violation of principles of .....

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