2023 (7) TMI 86

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....anding Counsel ORDER GIRISH KATHPALIA, J. (ORAL): W.P.(C) 7394/2023 & CM APPL. 28766/2023 (Stay) 1. Heard. Notice. Shri Ruchir Bhatia, learned senior standing counsel accepts notice on behalf of respondents/revenue and submits that in view of order that we intend to pass, there is no need to file counter-affidavit. With consent of counsel for both sides, the matter is taken up for final hearin....

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....s are not sustainable in the eyes of law. It is elaborated on behalf of the petitioner that in terms of notice dated 28.04.2023, the petitioner was to submit response on 05.05.2023 and petitioner sought adjournment for 15 days on 05.05.2023 itself on "adjournment request window on e-portal"; that ignoring the adjournment request dated 05.05.2023, respondent no. 1 completed the assessment, observin....