2024 (9) TMI 738

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....SHI(11582) WITH MS PANCHAM For the Respondent: MS MAITHILI D MEHTA(3206) NOTICE SERVED ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. By way of this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs. (a) Issue a writ, order or direction in the nature of mandamus directing the Respondent to allow the condonation applica....

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.... to be taken on record. 3. The only controversy arising in this petition is that the impugned order under Section 119(2)(b) of the Income Tax Act, 1961 (for short 'the Act') is passed without giving opportunity of hearing to the petitioner. 4. There are contradictory stand taken by both the sides. In the affidavit-in-reply it is stated by the respondent that email was sent communicating the date....