2021 (5) TMI 161

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....ita Sumanth For the Petitioner : Mr.P.Rajkumar For the Respondent : Mr.ANR.Jayaprathap Government Advocate COMMON ORDER Heard Mr.P.Rajkumar, learned counsel for the petitioner and Mr.ANR.Jayaprathap, learned Special Government Pleader, who accepts notice for the respondent and expresses his readiness to proceed with the matter finally even at the stage of admission. Hence, by consent o....

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....asions on the ground that the materials that were sought and would support the submissions made by it at the time of assessment were unavailable. Thus on the third occasion when the petitioner sought a further extension of time, the Assessing Authority has rejected the request and proceeded to frame the assessment. The action of the Assessing Authority in this regard cannot be faulted. 4. Th....

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....object to this suggestion by the Court. Learned counsel for the petitioner would submit that all materials necessary to substantiate the petitioner's case before the Assessing Authority are available and have, in fact, been filed along with the rectification applications itself. 6. Thus the impugned orders are set aside, solely for the purpose of granting an effective opportunity to the pet....