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TMI Blog2022 (10) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... proceed to frame the assessment pursuant to the impugned notice. As submitted that great prejudice would occur if the objections of the petitioner are not considered and disposed of in accordance with law by the assessing authority. In the facts of the case, when the objections of the petitioner are not considered and are not disposed of, which were given in response to the notice dated 30.3.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... BLE MR. JUSTICE N.V.ANJARIA Heard learned senior advocate Mr. Tushar Hemani with learned advocate Ms. Vaibhavi Parikh for the petitioner and learned senior advocate Mr. M. R. Bhatt for M. R. Bhatt Co. for the respondents Income Tax authorities. 2. By filling this petition under Article 226 of the Constitution, what is prayed by the petitioner is to set aside notice dated 30.3.2021 issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rified. It was stated that information received from the DCIT Central Circle - 2(1), Ahmedabad was in connection with the search carried out in case of M/s. Dev group -the third party and it was found that the petitioner advanced cash for the purchase of flat in the scheme floated by the said Dev group. The source of fund and payment to the tune of Rs. 3 lakhs needed to be verified, it was stated. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the case of the respondent and its defence, the authorities will proceed to frame the assessment pursuant to the impugned notice. It was submitted that great prejudice would occur if the objections of the petitioner are not considered and disposed of in accordance with law by the assessing authority. 5. In the facts of the case, when the objections of the petitioner are not considered and ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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