2023 (2) TMI 1271

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..... spection report on which the AO concerned has relied while passing the impugned reassessment order which is an admitted position - HELD THAT:- This is the issue of such a nature it can be adjudicated by the appellate authority since the impugned order is an appellable order. Petitioner shall file appeal against the impugned assessment order within a period of two weeks from date. Petitioner sha .....

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..... . ORDER 1. Heard learned advocates appearing for the parties. 2. By this writ petition petitioner has challenged the impugned order dated 29th December, 2022 under Section 147/263 of the Income Tax Act, 1961 on the ground of violation of principle of natural justice by not allowing the assessee petitioner to have access/inspection of some inspection report on which the Assessing Office .....

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..... facts and circumstances of this case and submission of the parties this writ petition being WPA 2181 of 2023 is disposed of on the following terms and conditions : i) Petitioner shall file appeal against the impugned assessment order dated December 29, 2022, within a period of two weeks from date. ii) Petitioner shall make payment of 10% of the disputed tax within a period of ten days. ii .....

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