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TMI Blog2023 (4) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... ation to the show-cause notice. Without expressing any opinion on merits, the present writ petition is disposed of directing the petitioner to submit suitable reply and any other document and assist the respondent authorities in order to complete the assessment as required under law - Petition is disposed off. - HON BLE THE CHIEF JUSTICE (ACTING) HON BLE MR. JUSTICE ARINDAM LODH For Petitioner(s) : Mr. Biplabendu Roy, Advocate. For Respondent(s) : Mr. Bidyut Majumder, Deputy S.G.I., Mr. Debalay Bhattacharya, G.A., Mr. Paramartha Datta, Advocate, Mr. Soumyadeep Saha, Advocate. ORDER Heard Mr. Biplabendu Roy, learned counsel appearing for the petitioner. Also heard Mr. Bidyut Majumder, learned Deputy S.G.I. appeari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erest and penalty is illegal, arbitrary and violation of principles of natural justice. Aggrieved thereby, the petitioner has preferred the present writ petition. Hence, this case. 4. Petitioner has prayed for the following reliefs: In the premises aforesaid, it is therefore most respectfully prayed that Your Lordships' may graciously be pleased to issue Notice, call for the Records, issue Rule, calling upon the Respondents to show cause as to why a Writ in the nature of Certiorari and/or any other Writ of like nature, should not be issued declaring Notice dated 01.06.2022 (Annexure-2), Show Cause Notice dated 11.10.2022 and Summary of Show Cause Notice dated 11.10.2022 (Annexure-3 4 respectively), Assessment/Adjudicating Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y deem fit and proper in the ends of justice. 5. On perusal of the documents on record, we find no fault with the impugned order. The impugned order dated 27.02.2023 only indicates that along with the books of accounts which have been submitted for the purpose of reconsideration of the assessment made, the petitioner has not enclosed any reply as required. Further, the petitioner has also stated that he has not submitted any suitable explanation to the show-cause notice. 6. In view of above, without expressing any opinion on merits, the present writ petition is disposed of directing the petitioner to submit suitable reply and any other document and assist the respondent authorities in order to complete the assessment as required und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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