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TMI Blog2019 (3) TMI 1561X X X X Extracts X X X X X X X X Extracts X X X X ..... initiated under section 132 nor were the books of account or other documents or any assets requisitioned under section 132A and hence, no assessment could have been made under section 153A - HELD THAT:- Review of the order of the Assessing Officer, has not examined the submissions advanced on behalf of the assessee on the specious plea that none of the pleas are covered by the guidelines given by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rms of the draft. The same shall be carried out forthwith. 2. Mr. B.S. Soparkar, learned advocate for the petitioner, has invited the attention of the Court to the assessment order dated 31.12.2018 to submit that the same has been passed under section 143(3) read with section 153A of the Incometax Act, 1961 (hereinafter referred to as "the Act"). It was submitted that, in this case, no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of demand. It was further submitted that the Principal Commissioner of Incometax has passed the impugned order on 11.03.2019, which came to be furnished to the petitioner only on 22.03.2019 and thereafter, without giving any time to the petitioner to challenge the impugned order, the bank account of the petitioner has been attached on 25.03.2019. 2. Having regard to the submissions advanced by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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