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    <title>2025 (10) TMI 246 - MADRAS HIGH COURT</title>
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    <description>HC quashed the impugned assessment order dated 21.02.2025 and remanded the matter for fresh consideration, finding multiple infirmities including non-consideration of the petitioner&#039;s request for an extension of time. The court held that, although there is no absolute right to an adjournment, the Assessing Officer must consider and either grant or refuse such requests; failure to do so violated principles of natural justice. The petition was disposed of by way of remand for reconsideration.</description>
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      <description>HC quashed the impugned assessment order dated 21.02.2025 and remanded the matter for fresh consideration, finding multiple infirmities including non-consideration of the petitioner&#039;s request for an extension of time. The court held that, although there is no absolute right to an adjournment, the Assessing Officer must consider and either grant or refuse such requests; failure to do so violated principles of natural justice. The petition was disposed of by way of remand for reconsideration.</description>
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