KAYPEE ENTERPRISE Vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT

JUDGEMENT

(1.) Heard learned advocate Mr.B.S.Soparkar for the petitioner and learned Senior Standing Counsel Mr.Karan Sanghani for learned Senior Standing Counsel Mr.Nikunt Raval for the respondent no.2.

(2.) By this petition under Article 227 of the Constitution of India, the petitioner has challenged the Assessment Order dtd. 11/3/2024 passed under Sec. 143(3) read with Sec. 144B of the Income Tax Act, 1961 (for short "the Act").

(3.) The assessee filed return of income for Assessment Year 2022-23 for declaring the income of Rs.1,63,13,600.00 on 12/8/2022. It appears that thereafter, the notices were issued from time to time on 1/6/2023, 3/10/2023, 24/1/2024 and 4/3/2024 the assessee filed reply to the notice issued under Sec. 143(2)/ 142(1) of the Act on 14/7/2023, 16/10/2023, 1/11/2023, 13/2/2024 and 7/3/2024.