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TMI Blog2021 (11) TMI 1126X X X X Extracts X X X X X X X X Extracts X X X X ..... to the petitioner to respond - AO proceeded to assess the assessee by the orders impugned in this case when they failed to respond within 48 hours of serving the show cause notice - HELD THAT:- Consideration of the objections raised by an assessee is the platform from which the rights and obligations of the asses plicit provisions of Section 144(B) (1)(xxii) of the Act, the assessee will be put t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opy of this judgment and the assessing authority shall thereafter, fix a date for hearing of the petitioner. - WP(C) NO. 21524 OF 2021 - - - Dated:- 22-11-2021 - THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FOR THE PETITIONER BY ADVS. JOSEPH MARKOSE (SR.) ABRAHAM JOSEPH MARKOS ISAAC THOMAS ALEXANDER JOSEPH MARKOS SHARAD JOSEPH KODANTHARA FOR THE RESPONDENT ADV. CHRISTOPHER ABRAHA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der was issued after observing that assessee had not responded even by 22.09.2021. 3. For the assessment year 2016-2017, assessee was issued with a show cause notice dated 17.09.2021 asking it to respond by 20.09.2021. On 22.09.2021, Ext.P18 assessment order was issued after observing that assessee was aware of the proceedings all along. 4. The assessment orders Ext.P10 and Ext.P18 are under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the rights and obligations of the assessee depends. Therefore, unless sufficient opportunity is granted to the assessee to respond which is mandated by the explicit provisions of Section 144(B) (1)(xxii) of the Act, the assessee will be put to prejudice. 8. It is clear from the circumstances that have transpired in the instant case, from the time of show cause notice till the date of assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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