KADADHARVALLI BHARATHARAJU KEERTHAN Vs. UNION OF INDIA

JUDGEMENT

(1.) Petitioner has challenged the assessment order under Sec. 147 read with Sec. 144B of the Income Tax Act as also computation sheet and demand notice under Sec. 156 of the Act pertaining to the assessment year 2015-16 as per Annexures-A, A1 and A2 respectivly.

(2.) It is the contention of the petitioner that the petitioner's reply dtd. 6/3/2023 has not been considered though the assessment order makes a reference to it in Paragraph No.6.2. It is submitted that the reference to the reply dtd. 6/3/2023 without considering the contents of such reply does not amount to consideration at all. Accordingly, he submits that the matter requires to be reconsidered by the assessment authority.

(3.) The department is unable to controvert such contention relating to non-consideration of the reply dtd. 6/3/2023 substantively.