2025 (1) TMI 1497

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..... r>W. P. No. 24870 of 2022 And W. M. P. Nos. 23811 & 23812 of 2022 - -
Income Tax
Communication Letter of the 1st respondent wherein the petitioner has been reminded by the arrears of income tax of various Assessment Year 2010-2011 to the Assessment Year 2020-2021 - petitioner has also challenged the Impugned Assessment Order passed by the 2nd respondent u/s 143(3) r.w.s.143(3A) and Section 1 .....

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..... ation u/s 156 which would have accompanied with the Impugned Assessment Order dated 07.04.2021. The petitioner, has, however not kept a copy of the same along with typed set of papers. It is, therefore, open to the petitioner to file an appeal before the Appellate Commissioner under Section 246A of the Income Tax Act, 1961 against the Impugned Assessment Order dated 07.04.2021, since the present .....

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..... ed the Impugned Assessment Order dated 07.04.2021 for the Assessment Year 2018-2019 passed by the 2nd respondent under Section 143(3) read with Section 143(3A) and Section 143(3B) of the Income Tax Act, 1961. 2. The records reveal that the petitioner has filed return of income for the Assessment Year 2018-2019 on 24.09.2018 declaring a taxable income of Rs. 6,68,64,860/-. Several notices have bee .....

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..... titioner that the Impugned Assessment Order dated 07.04.2021 was not communicated to the petitioner by the respondents. 5. The challenge to the Impugned Assessment Order dated 07.04.2021 only on the ground that the same was not communicated to the petitioner cannot be countenanced, as the petitioner has not only participated in the proceedings but also was communicated with the Impugned Assessmen .....

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..... pugned Assessment Order dated 07.04.2021, since the present Writ Petition was filed on 09.09.2022. 8. Therefore, liberty is granted to the petitioner to file a statutory appeal under Section 246A of the Income Tax Act, 1961, within a period 30 days from the date of receipt of a copy of this order. 9. As far as stay of recovery of tax is concerned, it is open to the petitioner to workout his reme .....

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