2023 (5) TMI 166

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....apani For the Petitioner : M/s.G.Vardini Karthik For the Respondents : Ms.S.Premalatha SC (IT) Cases for Mr.R.S.Balaji SSC ORDER The petitioner has filed this writ petition seeking issuance of Writ of Certiorarified Mandamus to call for the records of the first respondent in Impugned Order No.DIN: ITBA/AST/S/147/ 2022- 23/1051692677(1) dated 30.03.2023 relating to the Assessment Year 2....

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.... show cause notice proposing to assess the variation on 27.03.2023 at 19.10.33 p.m. and the petitioner was given only 13 hours time till 9.00 a.m. on 28.03.2023. The adjournment application submitted by the petitioner on 25.03.2023 in the portal was rejected on the ground that time for completion of assessment is barred on 31.03.2023. Despite all the above, the impugned order was passed. Hence, th....

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....not in dispute. Admittedly, the second show cause notice was issued to the petitioner on 27.03.2023 at 19.10.33 p.m. and the petitioner was given time to reply till 9.00a.m. on 28.03.2023, which is clear violation of principles of natural justice. 5.In view of the above, the impugned order passed by the first respondent dated 30.03.2023 is set aside and the matter is remanded back to the respon....