2023 (6) TMI 882

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..... CE S SUNIL DUTT YADAV PETITIONER: SRI. UDAY HOLLA, SENIOR ADVOCATE AND SRI ANNAMALAI S., ADVOCATE RESPONDENTS: SRI. M. DILIP., ADVOCATE ORDER The petitioner has challenged the validity of the assessment order under Section 143 (3) r/w 144B of the Income Tax Act, 1961 dated 19.12.2022 relating to assessment year 2021 at Annexure-A1 as also the computation sheet at Annexure-A2, Notice of Demand .....

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..... ssed under Section 142 (1) has been passed without reference to any stand of the petitioner. 4. Perused the assessment order. It contains details of several notices under Section 142 (1) which had been issued. However, it is stated that there was no response by the assessee. The said details are detailed at Para 2 of the impugned order. As show-cause notice having been issued and in light of no r .....

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..... A4, A5 and A6 are set aside. The matter is remitted back to the respondent no.1 and the same shall be resumed from the stage of reply to 142 (1) notice. 6. The learned counsel for Revenue submits that reply may be submitted to 142 (1) notice dated 01.11.2022, 11.11.2022 and 23.11.2022 at Annexure-J1, J2 and J3 respectively. 7. Accordingly, the petition is disposed off.
Case laws, Decisions, .....

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