2017 (4) TMI 1014

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....NIOR ADVOCATE with MRS MAUNA M BHATT, CAVEATOR ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE M.R. SHAH) [1.0] RULE. Ms. Mauna Bhatt, learned Advocate waives service of notice of rule on behalf of the respondent - revenue. [2.0] By way of this petition under Article 226 of the Constitution of India the petitioner has prayed for an appropriate writ, order or direction to quash and set aside the i....

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.... extension of three weeks time to respond to the show cause notice dated 20/10/2016. It appears that the petitioner - assessee again asked for time /extension of time to file the reply by a further period of three weeks vide communication dated 04/11/2016. However, vide communication dated 07/11/2016, the Assessing Officer granted final opportunity up to 11/11/2016. It is the case on behalf of the....

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....dy made proposal on 15/11/2016, no further time can be granted. It is the case on behalf of the petitioner that thereafter the petitioner submitted objections on 25/11/2016. It is the case on behalf of the petitioner that without considering even the objections raised by the petitioner, raised on 25/11/2016, the Commissioner granted approval on 25/11/2016 itself and thereafter the Assessing Office....

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....munication dated 07/11/2016 granting final opportunity to the petitioner up to 11/11/2016 was received by the petitioner - assessee only on 15/11/2016. Under the circumstances, on the aforesaid ground alone and without further entering into other questions on merits, the impugned order deserves to be quashed and set aside and the matter is to be remanded to the Assessing Officer to pass a fresh or....