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TMI Blog2022 (5) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... oticee is to file a return and if he so desires, to seek reasons for issuing notices. The Assessing Officer is bound to furnish reasons within a reasonable time. On receipt of reasons, the noticee is entitled to file objections to issuance of notice and the Assessing Officer is bound to dispose of the same by passing a speaking order. In the present case, from the documents on record, it is app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee in accordance with law within ninety days. - W.P.(C) 6489/2022 & CM APPL.19676/2022 - - - Dated:- 25-4-2022 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE DINESH KUMAR SHARMA Petitioner Through: Mr. Arvind Kumar with Ms. Devina Sharma and Mohd. Wasimul Haque, Advocates. Respondent Through: Mr. Sanjay Kumar, Advocate. J U D G M E N T MANMOHAN, J (Oral): ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o record of filing of return of income pursuant to Section 148 notice on e-filing portal, yet the petitioner had filed return on 27th April, 2021 as is apparent from Annexure P-4 on record. 4. He also states that the Respondent had violated Section 144B of the Act as it has passed the assessment order dated 30th March, 2022 without issuing a prior show cause-cum-draft assessment order. He state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 of the Act is issued, the proper course of action for the noticee is to file a return and if he so desires, to seek reasons for issuing notices. The Assessing Officer is bound to furnish reasons within a reasonable time. On receipt of reasons, the noticee is entitled to file objections to issuance of notice and the Assessing Officer is bound to dispose of the same by passing a speaking order. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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