2023 (1) TMI 1454

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..... dering the reply submitted by the petitioner to the show-cause notice - HELD THAT:-We have no reason to disagree with the arguments so advanced, as the reply to the show-cause notice, unless and until, considered in its entirety, would render the opportunity so granted to the petitioner, quite illusory. Principles of natural justice would certainly be said to have been violated, if a proper consid .....

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..... er within one week from today.
Dhiraj Singh Thakur And Kamal Khata JJ. For the Petitioner : Mihir Naniwadekar with Rohan Deshpande instructed by Ms. Farzeen Khambatta, Advocates For the Respondent : Suresh Kumar, Advocate JUDGMENT The petitioner challenges the order of assessment, dated September 19, 2022 passed under section 143(3) read with section 144B of the Income-tax Act, 1961 (" .....

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..... s clearly held that pages 11 to 45 and 253 to 516 of the compilation, totalling 35 + 264 pages could not be gone through by the said Assessing Officer as the same were not legible. It is in the light of the aforementioned facts that the learned counsel for the petitioner urged that in the absence of a proper consideration of the documents filed in support of its response to the show-cause notice, .....

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..... ass the orders of assessment, keeping in view the period of limitation for passing such orders, yet the same cannot be upheld, in violation of principles of natural justice, writ large on the face of such order of assessment. 7. Be that as it may, we set aside the order impugned and all consequent actions based thereupon. The Assessing Officer will pass fresh orders, after considering the reply a .....

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