Writ petition was filed against the assessment order. Dismissing the petition the Court held that assessee having failed to make out a case of denial of reasonable opportunity of being heard, no interference was warranted. (AY.2013-14 to 2018-19 & 2019-20)
Ravi Shankar Singh v. Dy. CIT (2022) 288 Taxman 559/ / 141 taxmann.com 17 /216 DTR 268 /327 CTR 710 (MP)(HC)
S. 143(3) : Assessment-Search and seizure-Opportunity of hearing-Alternative remedy-Writ petition was dismissed. [S. 127, 153A, Art. 226]