2022 (7) TMI 65

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..... 2022 - -
Income Tax
Honourable Mr.Justice C.Saravanan For the Petitioner in both W.Ps. : Mr.A.S.Sriraman For the Respondents in both W.Ps. : Mr.N.Dilip Kumar Senior Standing Counsel COMMON ORDER The petitioner has challenged the impugned assessment orders dated 28.03.2022 and 31.03.2022 for the assessment years 2013-2014 and 2014-2015. 2.The facts on record seem to indicate that the pet .....

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..... en passed. 3.The challenge to the impugned assessment orders is that the impugned orders have been passed in gross violation of principles of natural justice, as according to the petitioner, the impugned orders have been passed without giving adequate opportunity to the petitioner to respond to the draft assessment orders dated 24.03.2022 and 29.03.2022. 4.The learned Senior Standing Counsel for .....

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..... The fact that the petitioner has not responded earlier and has sought for further time after giving a partial reply shows that the petitioner has not been diligent in complying with the time line set out by the respondents to complete the assessment. I do not find any merits in interfering with the impugned orders merely because the petitioner gave a partial reply to the two show cause notices dat .....

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