ORDER :

C. Praveen Kumar, J.

Heard Sri S. Dwarakanath, learned Senior Counsel, appearing on behalf of the petitioner, and Smt. M. Kiranmayee, learned Standing Counsel for Income Tax, appearing for the respondents, and with their consent the Writ Petition is disposed of at the admission stage.

2. Assailing the assessment order, dated 30.03.2022, made for the assessment year 2016-17, passed under Section 147 R/w. Sections 144 and 144-B of the Income Tax Act, 1961 (for short, ‘the Income Tax Act’) by the 1st respondent, the present Writ Petition is filed raising various grounds, more particularly that the order impugned came to be passed in violation of the principles of natural justice.

3. The facts in issue are as under:

The petitioner herein was involved in the Film Distribution business in the name of Sree Durga Theja Aswini Films in West Godavari District since 2014. The major components of his business relates to sales/receipts generated from the theatre collection and the sale of movie tickets. The petitioner also claims to have acted as Manager of his friend by name A. Mahalakshmi Rao, who was running a Bar and Restaurant. It is said that as he is not familiar with the Income Tax,