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TMI Blog2021 (10) TMI 1111X X X X Extracts X X X X X X X X Extracts X X X X ..... re is a violation of the principles of natural justice, this Court can step in, even against assessment orders, to avoid the unnecessary travails of an assessee, in pursuing the statutory remedies. In the instant case, Ext.P9 show cause notice was issued on 22.03.2021 directing the petitioner to show cause as to why the assessment should not be completed as per the draft assessment order. The response of the petitioner was also sought for in the said show-cause notice. Petitioner s response to Ext.P9 is produced as Ext.P10, wherein it has raised an objection of some substance, however brief it may be. Certain documents were also produced along with Ext.P10. However, while issuing the order of assessment, it is seen that there is no refer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... INCOME TAX DEPARTMENT JUDGMENT BECHU KURIAN THOMAS, J. Petitioner is a primary agricultural credit society. As an assessee, petitioner had filed its return for the assessment year 2018-19 and claimed deduction under section 80P of the Income Tax Act, 1961 (for short the Act ). Though petitioner was served with notices under section 142(1) of the Act and appropriate replies were filed to such notices, it is now complained that the reply filed by the petitioner was not even referred to, while passing the order of assessment. Petitioner further contends that though an appeal is available under section 246A of the Act, failure to consider the reply submitted by the petitioner amounts to violation of the principles of natural ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... guments of Adv.Anil D. Nair, the learned counsel for the petitioner as well as Adv. Christopher Abraham, the learned Standing Counsel for the respondent. 4. As rightly argued by the learned Standing Counsel for the respondent, this Court will not interfere normally under Article 226 of the Constitution of India on orders of assessment issued by the assessing authorities. It is equally settled that when there is a violation of the principles of natural justice, this Court can step in, even against assessment orders, to avoid the unnecessary travails of an assessee, in pursuing the statutory remedies. 5. In the instant case, Ext.P9 show cause notice was issued on 22.03.2021 directing the petitioner to show cause as to why the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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