Where the order was passed disposing off the petitioner’s objections, simply because the reply of the petitioner was not adequately considered cannot occasion a failure of natural justice. The judgments relied by the Petitioner in Divya Capital and Rithala Education deal with different situations and are not relevant. Notice and speaking order upheld. (AY.2016-2017)
Viswabharathi Medicals v. ITO (2023) 330 CTR 445 / 221 DTR 309 (Ker)( HC )
S.148 :Reassessment – Order disposing the objection – Judgments relied upon by petitioner not applicable- Order disposing the objection was up held [S.147, Art , 226 ]