2022 (6) TMI 657

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..... n passing the impugned assessment order. The principles of law and guidelines as laid down in the case of GKN Driveshafts (India) Ltd. 2002 (11) TMI 7 - SUPREME COURT has also been fully observed and there is no violation of principle of natural justice in this case since against the impugned notice under Section 148(b) of the Act, recorded reason was furnished to the petitioner. Opportunity .....

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..... ner has challenged the impugned assessment order under Section 147 read with Section 144(b) of the Income Tax Act, 1961. Considering the submissions of the parties and what appears from record, I am not inclined to interfere with the impugned assessment order for the reason that it is an appealable order and further that there is no procedural illegality or infirmity during the impugned reass .....

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