2024 (8) TMI 1445

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.... HON'BLE MR. JUSTICE SACHIN DATTA For the Petitioner Through: Mr. Rakesh Kumar, Mr. Praveen Kumar Gambhir and Mr. Dilip Kumar Srivastava, Advs. For the Respondents Through: Mr. Rajeev Aggarwal, Addl. SC and Mr. Shubham Kumar, Adv. for R-1 and 2. Mr. Rakesh Kumar, SPC and Mr. Rahul Kumar Sharma, Adv. for R-3. Mr. R. Ramachandran, Sr. SC for R-4. Mr. Harpreet Singh, Sr. SC along with Ms. S....

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.... were not granted. 4. The petitioner states that on the first occasion, he sought an adjournment as neither the petitioner's Chartered Accountant nor the petitioner was available on the scheduled date of hearing. On the second occasion, the limitation for filing the Income Tax Returns was expiring; therefore, the petitioner's Chartered Accountant was not available. The learned counsel also refe....

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.... that he is not pressing the challenge to the Notifications (Notification No. 09/2023 dated 31.03.2023 and Notification No.56/2023 dated 28.12.2023). 7. In view of the above, the impugned order is set aside and the matter is remanded to the adjudicating authority for consideration afresh. 8. The petitioner shall be at liberty to file reply to the SCN dated 30.05.2024 within a period of two w....