Dismissing the petition the Court held that there is no patent violation of principle of natural justice and a detailed order was passed based on material evidence which cannot be re-appreciated by the Court in exercise of its writ jurisdiction and the impugned order is an appealable order.(SJ)
Green Valliey Industries Ltd. v. Assessment Unit, Income Tax Department. (2023) 330 CTR 4(Cal) (HC) Editorial : Division bench set aside the judgement of single judge, Green Valliey Industries Ltd. v.Asst. Unit, Income-tax Department (2023) 330 CTR 1/ 147 taxmann.com 295 (Cal)(HC)
S. 144B : Faceless Assessment-Opportunity of hearing-Principle of natural justice-No patent violation of natural justice-Writ petition dismissed. [S. 143(3), Art. 226]