Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2022 (1) TMI 1372

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he writ petition has arisen on account of notice issued u/s 250 by C.I.T (Appeal) dated 17th January, 2022 requiring the appellant to furnish written submission and documents electronically on or before 28th January, 2022 at 03:00 p.m.- HELD THAT:- We have taken note of rival submission of learned counsel for the parties on the limited prayer of the petitioner. The apprehension expressed by the petitioner has been allayed by learned counsel for the Revenue also pointing out to the text of the notice dated 17th January, 2022. C.I.T (Appeal) appears to be inclined to dispose of the appeal in an expeditious manner and has also asked the appellant to furnish ground-wise written submission along with supporting documentary evidence and clarifica .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... erred by the petitioner against the assessment order dated 30.12.2011 for the Assessment Year 2010-2011 after providing sufficient opportunity of hearing to the petitioner-appellant as well as considering the submissions and representations made by him from time to time. 3. Learned counsel for the petitioner submits that urgency for taking up the writ petition has arisen on account of notice issued under Section 250 of the Income Tax Act, 1961 by C.I.T (Appeal) dated 17th January, 2022 requiring the appellant to furnish written submission and documents electronically on or before 28th January, 2022 at 03:00 p.m. The notice has been forwarded through email by learned counsel for the petitioner, which is taken on record. Learned counsel for .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ice itself makes it clear that if no submission/information/document is received within the stipulated time, the department may proceed ahead on the basis of materials on record. Mr. Lamba submits that therefore no specific direction is required to be issued by this Court in the present writ petition. 5. Learned counsel for the petitioner submits that petitioner's concern would be met if proper opportunity of hearing is given to the petitioner. 6. We have taken note of rival submission of learned counsel for the parties on the limited prayer of the petitioner. The apprehension expressed by the petitioner has been allayed by learned counsel for the Revenue also pointing out to the text of the notice dated 17th January, 2022. The C.I.T (App .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates