9911796707
TMI Blog2022 (5) TMI 1161X X X X Extracts X X X X X X X X Extracts X X X X ..... 12.2020. Thus, it can not be said that the impugned order has been passed without affording an opportunity of hearing to the petitioner. That apart, after the impugned order under Section 263 was passed the Assessing Authority issued notices to the petitioner and petitioner participated in proceedings and thereafter an assessment order under Section 143(3) readwith Section 263 and Section 144 B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) Issue a writ, order or direction in the nature of certiorari quashing the order dated 13.01.2021 passed by the Respondent No.1 u/s 263 of the Income Tax Act, 1961 cancelling the assessment order dated 25.07.2018 passed u/s 143 (3) being erroneous in so far as it is prejudicial to the interest of the revenue without giving reasonable opportunity of hearing to the petitioner, as mandated in Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portunity of hearing to the petitioner. That apart, after the impugned order under Section 263 of the Act, 1961 was passed the Assessing Authority issued notices to the petitioner and petitioner participated in proceedings and thereafter an assessment order under Section 143(3) readwith Section 263 and Section 144 B of the Act, 1961 for the Assessment Year 2016-17 was passed on 29.03.2022. This ..... X X X X Extracts X X X X X X X X Extracts X X X X
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