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TMI Blog2021 (9) TMI 1339X X X X Extracts X X X X X X X X Extracts X X X X ..... a Banerjee, Ms. Puja Tripathi, Mr. Rabindra Kumar Mitra. For the Respondent : Mr. S. Roy Chowdhury, Mr. Soumen Bhattacharya ORDER Heard both the parties. In this writ petition, the petitioners have challenged the impugned assessment orders dated 22nd May, 2021 under Sections 153C read with Section 144 of the Income Tax Act, 1961 being Annexure P-10 to the writ petition on the ground that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said impugned assessment orders. Learned Advocate appearing for the Income Tax Authorities when asked to produce the record or instructions as to whether the aforesaid two objections were considered and disposed of by the respondents concerned by giving opportunity of hearing to the petitioners before passing the aforesaid impugned assessment orders dated 22nd May, 2021, he could not satisfy the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... representations/objections of the petitioners were not considered and disposed of before passing the aforesaid impugned assessment orders an no opportunity of hearing was given to the petitioners which is a clear violation of principle of natural justice, without going into the merits of the impugned assessment orders and the aforesaid objections/representations of the petitioners, on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs. It is recorded that this court has set aside the aforesaid impugned assessment orders on limited ground of violation of principle of natural justice of not considering and disposing of the aforesaid representations/objections of the petitioners and this Court has not gone into the merits of the case. In this matter, the respondent Assessing Officer will proceed strictly in accordance with law ..... X X X X Extracts X X X X X X X X Extracts X X X X
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