JUDGMENT

Manmohan, J. (Oral)--Present writ petitions have been filed challenging the re-assessment orders dated 26th March, 2022 issued under Section 143(3)/147 read with Section 144B of the Income Tax Act, 1961 [`the Act'] as well as the demand notices issued under Section 156 of the Act for the Assessment Years 2016-17 and 2017-18.

2. Learned counsel for the petitioner states that the impugned orders have been passed in violation of the principles of natural justice, as the Respondents have not taken into consideration the material on record and the replies and documents filed by the Petitioner. He states that the Show Cause notices proposing to make an addition of Rs.8 crores and Rs.26,42,15,857/- for the assessment years 2016-17 and 2017-18 respectively were issued on 23rd March, 2022 at 23:59 hours and the Petitioner was given time up till 23:59 hours on 25th March, 2022 only i.e. less than forty eight hours to file replies to the Show cause notices. Consequently, according to him, the Petitioner was effectively denied her right to reply to the Show Cause notices. In support of his submissions, he relies on the decision of the Bombay High Court in Vodafone India Ltd. v. Unio