2021 (11) TMI 331

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....der of assessment is on the ground that after the draft assessment order dated 04.09.2021 was prepared, copy of the same along with the computation sheet were furnished to the petitioner vide letter dated 06.09.2021 whereby an opportunity was granted to the petitioner to show cause as to why the proposed variation should not be made and assessment completed accordingly. By the said letter dated 06.09.2021, petitioner was asked to submit his response within three days thereafter i.e., by 09.09.2021. 4. Petitioner requested the respondent for further one months' time to submit response on the ground that his Auditor was suffering from dengue fever and had gone to Hyderabad for treatment. On receipt of such request of the petitioner, responde....

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....No.5121 of 2021, decided on 03.09.2021. 8. On the other hand, learned Senior Standing Counsel for the Income Tax Department submits that it is not a case where no opportunity was granted to the petitioner. As a matter of fact, petitioner was duly notified and petitioner had, in fact, submitted his response. According to the petitioner, he could have filed a better response if some more time would have been granted. In such circumstances, he submits that it is not a case of no notice or no hearing. Therefore, no exceptional circumstance has been made out to invoke the writ jurisdiction of this court. Petitioner has adequate and efficacious alternative remedy under the statute which he has not availed 9. We have considered the rival submiss....