2021 (11) TMI 1196

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..... ing assessee's objections/ replies or documents submitted - HELD THAT:- Respondent No.1 has not properly or correctly considered or appreciated the said objections / replies and the documents submitted by the petitioner and has proceeded to pass the impugned assessment order, which is an unreasoned and nonspeaking order without considering or appreciating the several contentions urged by the p .....

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..... titioner seeks quashing of the impugned Assessment order at Annexure R dated 29.12.2016 passed by respondent under Section 143 (3) r/w 144 and 147 of the Income Tax Act, 1961 (for short, IT Act) as well as consequential Demand Notice dated 29.12.2016 issued by the respondent for the Assessment year 2011-12 at Annexure S. 2. Heard learned counsel for the petitioner and learned counsel for the respo .....

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..... order, which is an unreasoned and nonspeaking order without considering or appreciating the several contentions urged by the petitioner or documents produced by him or hearing the petitioner and consequently, the impugned order being violative of principles of natural justice, the same deserves to be quashed and the matter remitted back to the respondent for reconsideration afresh in accordance wi .....

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