2022 (10) TMI 768

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....with Mr.Nichay Kantoor and Ms.Richa Mishra, Advocates. Respondents: Mr.Kunal Sharma, Sr.Standing Counsel for Revenue with Ms.Zehra Khan and Mr.Shubhendu Bhattacharya, Advocates. JUDGMENT MANMOHAN, J (Oral): C.M.No.37116/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.12363/2022 & C.M.No.37115/2022 1. Presen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Petitioner had requested for seven days' adjournment on 25th March, 2022 and two days adjournment on 28th March, 2022 on the ground that she had permanently moved to United Arab Emirates (UAE). He states that subsequently the Petitioner filed a detailed reply on merits (along with supporting evidences) on 29th March, 2022 i.e. prior to passing of the order by the Respondents and the said facts ar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Respondents failed to fulfil the criterion of 'not less than seven days' as provided in clause (b) of Section 148A of the Act. 6. In this case, as the impugned order under Section 148A(d) of the Act had been passed after receipt of the reply of the Petitioner, this Court is of the view that Assessing Officer should have considered the reply as the same was available on record. By not consi....