2022 (6) TMI 245

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....un Prasad Sinha, Advocate. Respondents Through: Mr. Zoheb Hossain, Senior Standing Counsel for Revenue with Mr. Vipul Agrawal, Mr. Parth Semwal and Mr. Aditya Chhajed, Advocates. J U D G M E N T MANMEET PRITAM SINGH ARORA, J:(ORAL) CM APPL. 20872/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) 6861/2022 & CM APPL....

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....ing extension of time to file a reply to the said notice. In the request, it was stated that since the petitioner company is listed on the stock exchange, it was then working to complete its statutory compliances scheduled to be completed before 31st March, 2022. In the said request, it was further stated that since the past financial records of the petitioner are stored in a factory in Uttarakhan....

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....s notice. He states that just because an adjournment application has been filed, the petitioner could not have presumed that the adjournment would be allowed. He further states that the request for adjournment was made on 24th March, 2022 which was admittedly the last date. 6. Having heard learned counsel for the parties, this Court is of the view that the petitioner/assessee has the right to g....

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....r directed the petitioner to file a reply within the original stipulated time. 8. By denying an opportunity of adequate time to the petitioner, the mandate of Section 148A(b) has been violated. This Court in the Divya Capital One Private Limited (earlier known as Divya Portfolio Private Limited) vs. Assistant Commissioner of Income Tax Circle 7(1) Delhi & Anr. in W.P.(C) 7406/2022 has observed ....