No jurisdictional error when material relied upon while passing order supplied to assessee

Advertisement Shakambhari Udyog Vs CIT (Patna High Court) Patna High Court held that there is no jurisdictional error since material/ documents based on which order of assessment has been passed is duly supplied to the assessee. Accordingly, writ petition dismissed. Facts- Two writ applications have been preferred for setting aside the order(s) passed by respondent no. 2 imposing penalty u/s. 270A/271(1)(c) of the Income Tax Act, 1961 for the assessment year 2016-17 and the assessment year 2017-18 respectively. In these two writ applications, the grievance of the petitioner is that the impu...