9911796707
TMI Blog2021 (7) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order is a gross violation of principles of natural justice - HELD THAT:- Contention of the respondents that it was time barring matter is not acceptable in view of the fact that the relevant assessment order to be revised was received by the petitioner on 4 th February, 2020 and as per the statute, limitation is two years from the date of receipt of such assessment order, so, the time for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esh the case of the petitioner and pass a reasoned and speaking order. - W.P.A 10033 of 2021 - - - Dated:- 28-6-2021 - MD. NIZAMUDDIN, J. Mr. Avra Mazumder ... for the petitioner Mr. Dhiraj Kr. Trivedi Mr. M.N. Bandopadhyay .for the Respondents Heard learned Advocates appearing for the parties. In this writ petition, the petitioner has challenged the impugned order dated 29.3.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents on 19th March, 2021, no reply was received from the petitioner till 26th March, 2021 and the draft order under Section 264 of the Income Tax Act was approved for uploading after incorporating all the materials available on 26th March, 2021 and being a time barring matter the impugned order was uploaded on 29 th March, 2021. Considering the submission of the parties and on perusal of recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ural justice by not considering the aforesaid objection dated 26th March, 2021 of the petitioner before passing the impugned order in spite of having enough time for passing the impugned order, order dated 29th March, 2021 being Annexure-P/5 to the writ petition, with a direction upon the Ld. Commissioner/respondent no. 2 to consider afresh the case of the petitioner and pass a reasoned and speaki ..... X X X X Extracts X X X X X X X X Extracts X X X X
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