2023 (7) TMI 1355

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....r : 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, subject to just exceptions.  W.P.(C) 8870/202....

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....he 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 petition is confined to the ground that there has been a breach of prin....

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....er 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 information uploaded in the designated portal was ferreted on 25.05.2023, and, ac....

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....cord 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 notice dated 12.05.2023 within the next two (2) weeks.  15.3 To facilitate the fi....