2023 (3) TMI 1160

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....ble Mr. Justice Abdul Quddhose For the Petitioner : Mr.K.Vasanthanayagan For the Respondents : Mr.R.S.Balaji Standing Counsel Assisted by Mrs.S.Premalatha Junior Standing Counsel ORDER The petitioner has challenged the best judgment assessment order dated 20.09.2022 for the assessment year 2020-21 on the ground that they have not received the draft assessment order and principles of na....

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....se 5 13.07.2022 142 (1) Notice Delivered 21.07.2022 No response 6 26.07.2022 142 (1) Notice Delivered 03.08.2022 No response 3. The petitioner also admits that the final show cause notice dated 09.08.2022 was also received by them. But, however, contends that even though they sought fifteen days time to submit a reply, within a period of three days, the impug....

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....ith sufficient opportunities to respond to the notices sent by the respondents, as seen from the tabular column referred to supra, no further time can be granted to the petitioner to submit a reply as rightly held by the respondents under the impugned assessment order. 5. The petitioner has expressed financial difficulties in paying the pre-deposit amount. Learned counsel for the petitioner see....