2023 (7) TMI 1355

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....KATHPALIA  For the Petitioner : Mr Ved Jain and Mr Nischay Kantoor, Advs.  For the : Mr Kunal Sharma, Sr Standing Counsel with Ms Zehra Khan, Standing Counsel and Mr Shubhendu Bhattacharya, Adv. for R-1 to 3, 6 & 7/revenue.  Mr Vikas Kumar Sharma and Mr Piyush Mishra, Advs. for R-5/UOI.  RAJIV SHAKDHER, J. (ORAL):  CM No.33517/2023  1. Allowed, subje....

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....y available with the court. Therefore, with the consent of the learned counsels for the parties, the matter is taken up for hearing and final disposal at this stage itself.  6. This writ petition concerns Assessment Year (AY) 2013-14.  7. Inter alia, the petitioner seeks to challenge the assessment order dated 25.05.2023.  8. Mr Jain says that challenge in the present petit....

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.... 11. Besides the aforesaid, it is pointed out by Mr Jain that the petitioner was granted time to file a response to the show-cause notice dated 12.05.2023, only up until 17.05.2023 (11:00 hours).  12. It is Mr Jain's submission that the petitioner became aware of the aforementioned notices [i.e., notices issued under Section 142(1) of the Act and the show-cause notice], only when the infor....

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....essment order on the ground that the show cause notice dated 12.05.2023 did not accord a minimum of seven (7) days to the petitioner to file a response.  15.1 It is ordered accordingly. The assessment order dated 25.05.2023 is set aside.  15.2 The petitioner is given leave to file response(s) to the notice dated 26.04.2023 issued under Section 142(1) of the Act and the show-cause n....