2022 (6) TMI 804

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....<br>Income Tax<br>THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS PETITIONER: BY ADVS. JOSEPH MARKOSE (SR.), V.ABRAHAM MARKOS, ABRAHAM JOSEPH MARKOS, ISAAC THOMAS, ALEXANDER JOSEPH MARKOS AND SHARAD JOSEPH KODANTHARA RESPONDENTS: ADV SRI. JOSE JOSEPH, STANDING COUNSEL JUDGMENT BECHU KURIAN THOMAS, J. Alleging that an assessment order, dated 24.04.2021, was issued against the petition....

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....ft assessment. The said notice granted him seven days time to respond-(by 11:59 p.m. on 23.04.2021) 4. Immediately, on receipt of the proposal for completing the assessment based upon the draft assessment order, petitioner sought for a breathing time to respond and requested for a further four days time, as per communication dated 23.04.2021, evidenced by Ext.P7. Petitioner sought for an extend....

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....ed and that even though the petitioner had sought time, as per Ext.P7, the petitioner was bound to appear on 24.04.2021 for hearing. According to the learned counsel, without appearing for the hearing, the petitioner is not entitled to raise the contention on violation of the principles of natural justice. 6. The Faceless Assessment Scheme, though intends to lend transparency to the process of ....

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....nd time specified in the notice or with the extended time, if any; 8. The statute thus contemplates an application for extension of time and even the grant of extended time to furnish a response. Thus when the petitioner sought for a further four days time to respond, citing the reason to gather necessary materials from different sources, the assessing officer was bound to give a response, inti....