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2022 (6) TMI 35

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..... account on or before 18th March, 2022 - HELD THAT:- When the petitioner was asked to substantiate its allegation that in compliance of the aforesaid impugned notice dated 11th March, 2022 whether on or before 18th March, 2022 it had filed any objection in compliance of the same, he could not satisfy this Court from any piece of evidence that on or before 18th March, 2022 he had responded to the im .....

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..... ugned order respondent Assessing Officer has committed no procedural irregularity and in view of the fact that doors for the petitioner are not closed from making out any case for dropping the impugned re-assessment proceeding since petitioner will further get further chance to make out his case after the issuance of notice under Section 148.
Md. Nizamuddin, J. For the Petitioner : Mr. Pratyus .....

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..... against the aforesaid impugned notice under Section 148A (b) of the Act. When the petitioner was asked to substantiate its allegation that in compliance of the aforesaid impugned notice dated 11th March, 2022 whether on or before 18th March, 2022 it had filed any objection in compliance of the same, he could not satisfy this Court from any piece of evidence that on or before 18th March, 2022 he h .....

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..... that in passing the impugned order respondent Assessing Officer has committed no procedural irregularity and in view of the fact that doors for the petitioner are not closed from making out any case for dropping the impugned re-assessment proceeding since petitioner will further get further chance to make out his case after the issuance of notice under Section 148 of the Act, accordingly, I am not .....

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