Validity of assessment order - Reply submitted by the assessee not considered - Though a show cause...

Validity of assessment order - Reply submitted by the assessee not considered - Though a show cause notice was issued, there is nothing that is articulated in the impugned assessment order to show that the reply was considered. As there is no mention about the reply, this Court is of the considered view that the statutorily imperative requirement does not stand satisfied in the case on hand qua impugned assessment order and that calls for interference. - HC .....

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