9911796707
TMI Blog2022 (4) TMI 1632X X X X Extracts X X X X X X X X Extracts X X X X ..... raft Assessment order. It has been pointed out that, there is a vast difference in addition, between the Draft Assessment order and the final assessment order, which is impugned herein, where, more than 12 Crores have been added, though the same has been given up in the Draft assessment order. Hence, petitioner urges that the petitioner/assessee, if had been given a chance of repudiating the same as proposed through the Draft assessment order along with the show cause notice dated 24.03.2022, it would have been in a position to tell as to how this addition could not have been possible. Therefore, in order to give one such chance to the petitioner, this Court feels that the impugned order can be set aside and the matter can be remitted back ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to file a return only on 21.02.2022. Thereafter, a reply has been filed by the petitioner on 28.02.2022. After considering the reply, there was a final show cause notice dated 24.03.2022 along with the draft assessment order, where, three days up to 27.03.2022 was given to the petitioner to respond. Further, since there was no response, the Revenue proceeded to pass the assessment order dated 30.03.2022, which is under challenge in this writ petition. 4. Mr. A.S. Sriraman, learned counsel for the petitioner, would submit that, though the petitioner has already communicated to the Revenue about the change of e-mail ID, subsequently also, all these communications including the show cause notice has been sent only to the old e-mail ID. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a vast difference in addition, between the Draft Assessment order and the final assessment order, which is impugned herein, where, more than 12 Crores have been added, though the same has been given up in the Draft assessment order. Hence, the learned counsel appearing for the petitioner urges that the petitioner/assessee, if had been given a chance of repudiating the same as proposed through the Draft assessment order along with the show cause notice dated 24.03.2022, it would have been in a position to tell as to how this addition could not have been possible. Therefore, in order to give one such chance to the petitioner, this Court feels that the impugned order can be set aside and the matter can be remitted back to the respondent for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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