2021 (7) TMI 1423

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....NGH Petitioner Through: Mr. Arun Dhiman, Advocate Respondents Through: Ms. Vibhooti Malhotra Senior Standing Counsel for revenue/R-1 Mr. Ravi Prakash Senior Standing Counsel with Mr. Gurtejpal Singh, Advocate for R-2 O R D E R [Court hearing convened via video-conferencing on account of COVID-19] CM APPL. 19260/2021 1. Allowed, subject to just exceptions. CM APPL. 19261/2021 2. The prayer ....

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....who appears for the contesting respondent i.e. respondent no.1/revenue, says that, in view of the directions, that we propose to pass, she does not wish to file a reply and will argue the matter on the basis of the record presently available with the Court. 6. Thus, with the consent of the parties, the writ petition is taken up for final hearing and disposal at this stage itself. 6.1. The substa....

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....the petitioner company for assessment year 2018-2019 after granting reasonable/sufficient opportunity of hearing to the petitioner." 6.2. Briefly, the petitioner is aggrieved by the fact that, before passing the impugned assessment order dated 22.04.2021, concerning the assessment year ('AY') 2018-2019, a show cause notice-cum-draft assessment order was issued on 16.04.2021 granting the petitione....

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....upon it. The petitioner asserts that the reply was filed on 22.04.2021. 6.5 As noted above, the impugned assessment order was passed on that very date, i.e., 22.04.2021. 7. Given the aforesaid circumstances, we are of the view that the timeframe provided, to respond to the show cause notice-cum-draft assessment order dated 16.04.2021, was far too short, having regard to the fact that the pandemi....