9911796707
TMI Blog2022 (2) TMI 1371X X X X Extracts X X X X X X X X Extracts X X X X ..... a perusal of the assessment order it is evident that the assessee had refused to avail the opportunity of personal hearing granted on November 29, 2021. It is also noticed that the proposal for assessment was based upon the unaccounted sales for the year 2015-16, which was brought to the notice of the assessee. The procedure adopted by the assessing officer shows that the officer had complied wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 59 of 2022 - - - Dated:- 3-2-2022 - BECHU KURIAN THOMAS J. Harisankar V. Menon , Meera V. Menon , R. Sreejith and K. Krishna for the petitioner. Dr. Thushara James , Senior Government Pleader, for the respondents. JUDGMENT The petitioner is an assessee running a metal crusher unit. For the assessment year 2015-16, penalty proceedings were initiated against him. The impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not be pursued. It was also pointed out that, the objection of the petitioner dated August 2, 2021 produced as exhibit P7 was also considered by the assessing officer including the pendency of this writ petition and that, sufficient reasons have been stated as to why despite the pendency of the writ petition and the stay granted in the said writ petition, the assessment proceedings could have co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed in the order under challenge in that writ petition. There was no restraint in the assessment proceedings initiated under section 25AA of the Act. 4. In such a view of the matter, I am of the opinion that, there was no irregularity or absence of jurisdiction for the assessing officer to proceed to assess the petitioner. In such a view of the matter, I find no jurisdictional error in iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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