2022 (5) TMI 1650

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....ant : Mr. Ved Kumar Jain, Advocate. For the Respondent : Mr. Shailendra Singh, Advocate for Ms. Vibhooti Malhotra, Advocate. JUDGMENT MANMOHAN, J (Oral): 1. Present writ petition has been filed challenging the notice dated 19th March, 2022 issued under Section 148A(b) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'), corrigendums dated 29th March, 2022 and 31st March,....

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....asked to submit her reply on 4th April, 2022, she has not filed it till the time of passing of the order. He states that respondents erred in not taking into account the fact that the petitioner had sought adjournment on the ground that the petitioner is 70 years old and her affairs are handled by her husband, aged 77 years, who is bed ridden and is suffering from acute depression. 3. Learned c....

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....March, and 4th April, 2022. He states that on three previous occasions the petitioner had been granted adjournments. 5. This Court is of the view that the petitioner-assessee has a right to be granted adequate time in accordance with the Act to file its reply. Since the petitioner is 70 years old, whose income tax affairs are handled by her husband, who is bed ridden and suffering from acute de....