OROTH SCARIA BOBBY v. THE UNION OF INDIA

Learned counsel for the petitioner submits that the petitioner has filed this writ petition alleging that his reply to the notice under Section 142(1) dated 3.3.2022 was not considered. He further submitted that the petitioner was not given personal hearing.

7. Insofar as the question of personal hearing is concerned, from Ext.P10, it is evident that the petitioner was provided VC link and password and that therefore, the petitioner cannot WP(C) NO. 15026 OF 2022 7 say that no opportunity of personal hearing was given to him.

8. The assessment order would disclose that all replies given by the petitioner were considered. Even if some aspects were not considered, statutory remedy of appeal against the assessment order is available to the petitioner.

9. In view of the above, there is no ground to entertain the present writ petition and the same is hereby dismissed leaving it open to the petitioner to take recourse to any other remedy available to him under the law. Pending interlocutory application, if any, in the present writ petition stands dismissed. Sd/- DINESH KUMAR SINGH JUDGE WP(C) NO. 15026 OF 2022 8 APPENDIX OF WP(C) 15026/2022 PETITIONER EXHIBITS Exhibit P1 Exhibit P2 Exhibit P3 Exhibit P4 Exhibit P5 Exhibit P6 Exhibit P7 A TRUE COPY OF THE SAID NOTICE UNDER SECTION 148 DATED 31.03.2021 ISSUED TO THE PETITIONER BY THE INCOME TAX OFFICER, WAR 1 & TPS, ALUVA A TRUE COPY OF THE NOTICE DATED 13.12.2021 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 142(1) OF THE ACT A TRUE COPY OF THE REPLY (WITHOUT ANNEXURES) DATED 28.02.2022 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT A TRUE COPY OF THE E-PROCEEDINGS RESPONSE ACKNOWLEDGMENT NO. 266304281280222 DATED NIL (SYSTEM GENERATED) RECEIVED ON THE SUBMISSION OF EXT. P3. A TRUE COPY OF THE NOTICE DATED 03.03.2022 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 142(1) A TRUE COPY OF THE REPLY (WITHOUT ANNEXURES) DATED 08.03.2022 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. A TRUE THE COPY OF E-PROCEEDINGS RESPONSE ACKNOWLEDGMENT NO. 308009481080322 DATED NIL (SYSTEM GENERATED) RECEIVED ON SUBMISSION OF EXT. P6 Exhibit P8 A TRUE COPY OF THE SHOW CAUSE NOTICE NO. WP(C) NO. 15026 OF 2022 9 Exhibit P9 Exhibit P10 Exhibit P11 Exhibit P12 Exhibit P13 Exhibit P14 Exhibit P15 ITBA/ AST/F/147 (SCN)/2021-22/1041157746 (1) DATED 21.03.2022 ISSUED BY THE 2ND RESPONDENT A TRUE COPY OF THE ACKNOWLEDGMENT NO. 412574651240322 DATED NIL (SYSTEM GENERATED) EVIDENCING REQUEST FOR ENLARGEMENT OF TIME FOR SUBMISSION OF REPLY TO EXT. P8 SHOW CAUSE NOTICE A TRUE COPY OF THE SCREEN SHOT EVIDENCING REQUEST MADE BY PETITIONER ON 23.03.2022 FOR PERSONAL HEARING A TRUE COPY OF THE REPLY (WITHOUT ANNEXURE) DATED 28.03.2022 SUBMITTED BY THE PETITIONER BEFORE THE THE 2ND RESPONDENT. TRUE COPY OF THE STATUS REPORT OF THE RE-ASSESSMENT PROCEEDINGS, AS APPEARING IN THE E-FILING PORTAL AFTER EXHIBIT P11 THE TRUE COPY OF THE ORDER OF ASSESSMENT DATED 30.03.2022 PASSED BY THE 2ND RESPONDENT HE TRUE COPY OF THE DEMAND NOTICE DATED 30.03.2022 ISSUED BY THE 2ND RESPONDENT, ISSUED UNDER SECTION 156 OF THE ACT A TRUE COPY OF THE SCREENSHOTS SHOWING THE STATUS OF THE DIGITAL SIGNATURE OF THE 2ND RESPONDENT