2023 (6) TMI 824

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....e Respondent No. 2 : Ms Amira Razaq, Standing Counsel. ORAL JUDGMENT (PER M.S. SONAK,J) 1. Heard Mr Rui Gomes Pereira, learned Counsel for the petitioner and Ms Amira Razaq, learned Standing Counsel for Respondent No.2. 2. Rule. The rule is made returnable immediately at the request and with the consent of the learned Counsel appearing for the parties. Even otherwise, by order dated 20/02....

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....the service upon the Assessing Officer. 5. By order dated 29/07/2022, the Assessing Officer disposed of the notice dated 20/05/2022 by observing that the petitioner failed to file any objections to the notice dated 20/05/2022 even though the opportunity and time of two weeks were granted to the petitioner to file objections. This is evident from paragraphs 3 and 4 of the order dated 29/07/2022.....

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....lar are not being gone into this petition considering these peculiar facts. 8. Ms Razaq is, however, justified in seeking clarification that the timeline specified for disposing of such notices should be extended proportionately from the date of the impugned order to date so that the revenue is not unduly prejudiced. Accordingly, the period from the date of the impugned order dated 29/07/2022 t....