9911796707
TMI Blog2024 (12) TMI 1115X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellant Through: Mr. Altaf H. Naik, Sr. Advocate with Mr. Sachin Sharma, Advocate & Mr. Rupinder Singh, Advocate For the Respondent(s) Through: Mr. S.S Wazir, Advocate Mr. Vikram Dubey, Advocate ORDER PER 1. Impugned in this petition is an order of Assessment dated 26.09.2022 passed by the Assessing Unit of Income Tax Department for the Assessment Year 2020-21. The impugned order of Assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rectly against an order of Assessment provided it is demonstrated that the impugned order of Assessment is passed by the incompetent authority or that the same suffers from violation of principles of natural justice. The writ petition can also be entertained in case the vires of any statutory provision is subject matter of challenge in the petition. 3. In the instant case, Mr. Altaf. H. Naik, lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2022 by the Assessing Authority as also the request for personal hearing from the petitioner. From the material on record, we are prima-facie convinced that the petitioner had failed to submit the reply to the show-cause notice dated 16.09.2022 well before the time given. The request for personal hearing was made after the time for submission of reply and seeking personal hearing was already over ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imitation. WP(C) No. 1554/2023 Mr. Sachin Sharma, learned counsel for the petitioner shall obtain instructions as to whether prior to 29.05.2023, any notice under Section 142 (1) of the Income Tax Act, 1961 has been issued and served upon legal heirs of Assessee-Late Sneh Gupta. He shall also apprise as to who are the person(s) who has received the notices issued by the Assessing Authority dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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