Cwjc/14269/2022 Of Smt. Pratima Singh v. Versus

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.14269 of 2022 ====================================================== Smt. Pratima Singh W/o Aditya Kumar Singh, Resident of Shermari Bazar,P.S.- Pirpainti, Bhagalpur- 813209 ... ... Petitioner/s Versus 306-04-2023 (Per: HONOURABLE THE CHIEF JUSTICE) The writ petition has been filed against the order dated 30.03.2022 (Annexure-4) passed by the Assessing Officer underthe Income Tax Act. The contention raised by the petitioner before thisCourt is that an opportunity of hearing had not been granted tothe petitioner. In fact, it is admitted that a notice was issued andthe hearing date was fixed, on which date the petitioner soughtan adjournment. On the next hearing date, petitioner failed toappear and the Assessing Officer completed the assessment. shivank/- U We cannot find any violation of principles of naturaljustice in the given facts and circumstances. However, we leaveopen the remedy to the petitioner to approach the appellateauthority under the Income Tax Act. The writ petition stands dismissed with the aforesaid observation. (K. Vinod Chandran, CJ) (Harish Kumar, J)