9911796707
TMI Blog2022 (5) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner had not been given an opportunity either to deal with or to respond to the show cause notices dated 28th March, 2022 inasmuch as it had been issued after the date and time of compliance had expired. Consequently, the impugned orders are set aside on the ground of being violative of the principle of natural justice and the matter is remanded back to the Assessing Officer for fresh adjudication. The Petitioner shall file its response to the show cause notices dated 28th March, 2022 within four weeks. - W.P.(C) 6555/2022, W.P.(C) 6559/2022 and W.P.(C) 6560/2022 - - - Dated:- 5-5-2022 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE DINESH KUMAR SHARMA Petitioner Through: Dr. Rakesh Gupta, Mr. Somil Agarwal, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment proceedings of the erstwhile firm and of the Petitioner company for the assessment year 2012-13, the fact of the conversion of the partnership firm into the Petitioner company with effect from 05th March, 2012 was specifically intimated to the Income Tax Department and the returns up to the date of conversion were filed separately, i.e., till 4th March 2012, the return was filed in the name of the partnership firm and after 4th March 2012 till 31st March 2012, the return was filed in the name of the Petitioner company. He states that scrutiny assessments have been done for the assessment year 2012-13 in the hands of both the partnership firm as well as the Petitioner company. 3. Learned senior counsel for the Petitioner also states ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty either to deal with or to respond to the show cause notices dated 28th March, 2022 inasmuch as it had been issued after the date and time of compliance had expired. 7. Consequently, the impugned orders are set aside on the ground of being violative of the principle of natural justice and the matter is remanded back to the Assessing Officer for fresh adjudication. The Petitioner shall file its response to the show cause notices dated 28th March, 2022 within four weeks. Along with its response, the Petitioner shall enclose the following documents including that of the erstwhile partnership firm:- S.No. Exports 1. Export Invoice Packing List ..... X X X X Extracts X X X X X X X X Extracts X X X X
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