2020 (4) TMI 726

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....r Through: Mr. Deepak Chopra and Mr. Abhimanyu Chopra, Advocates. Respondent Through: Mr. Sunil Agarwal, Sr. Standing Counsel with Mr. Tushar Gupta, Advocate. O R D E R 1. The matters have been heard through Video Conferencing. 2. W.P. (C) 2981/2020 has been filed by the petitioner praying inter alia for issuance of a writ of mandamus for quashing the order, bearing DIN and Letter No.I....

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....of the writ of mandamus for quashing the order dated 26.3.2020, bearing DIN and Letter No. ITBA/COM/F/17/2019-20/1026889224 (1) dated 26.3.2020, passed by the Income Tax Officer for the Assessment Year 2013-14 under Section 201 (1) (1A) of the Act, for quashing of the demand notice, bearing No. DIN and Letter No. ITBA/COM/F17/2019-20/1026890238 (1), dated 26.3.2020, issued by the Income Tax Office....

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....er on or before 20.3.2020. Mr. Chopra, learned counsel for the petitioner submits that in response to the show cause notices dated 17.3.2020, issued by the respondent for the relevant Assessment Years, the petitioner had immediately sent an e-mail and letter dated 19.3.2020, requesting for a period of three weeks to respond to the same on account of the lockdown declared by the Government of India....

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.... 3 that the assessee has given a reply requesting for an adjournment but the said request was turned down and thereafter, in para 5, gone on to observe that he had gone through the contentions raised in the submissions and the case law cited by the assessee, which were found to be meritless. The paradoxicality of the aforesaid observations made in the impugned order is apparent on the face of the ....