2024 (10) TMI 1576

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....d and relief sought for in all these Writ Petitions are one and the same, they are taken up together and disposed of by a common order. 2. These Writ Petitions are filed challenging the impugned orders in DIN:ITBA/AST/S/147/2023-24/1060771778(1), ITBA/AST/S/143(3)/2023- 24/1060771357(1), ITBA/AST/S/143(3)/2023-24/1060771358(1) dated 12.02.2024 on the file of the 2nd Respondent relating to A.Y.s 2003-04, 2004- 05, 2005-06 and 2006-07 and to quash the same. 2. The case of the Petitioner is that in these cases the 2nd Respondent passed an assessment order dated 14.03.2023 and the same was challenged before this Court in W.P.Nos.11849, 11851, 11854 and 11859 of 2024 and this Court vide order dated 25.04.2023, allowed the Writ Petitions by....

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....SNL Building Tower, Greams Road, Chennai-6 at 11.00 a.m. and produce all the necessary documents without seeking any further adjournment. On hearing the petitioner, the Assessing Officer shall pass appropriate orders, as early as possible. 10. The writ petitions are allowed on the above terms. No costs. Consequently, connected miscellaneous petitions are closed." In compliance of the said order, the Petitioner and its counsel appeared before the 1st Respondent and submitted all the necessary documents manually. Despite the same, the 2nd Respondent issued notices dated 04.10.2023, demanding the voluminous data of 20 items which were already submitted before the 1st Respondent, for which the petitioner submitted its reply on 14.11....

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....at in any event if these documents are uploaded, the same will be considered and appropriate orders will be passed. 5.Heard the learned counsel for the petitioner as well as learned Senior Standing Counsel appearing for the Respondents. 6. Considering the submissions made by the learned counsel for the Petitioner, in the present case since the 2nd Respondent Faceless Assessment Officer had no occasion to peruse the documents filed by the Petitioner, at the time of personal hearing since those are yet to be uploaded in the web portal. 4. The learned counsel for the Petitioner submitted that now the Petitioner is ready to upload the documents in the web portal as sought for by the Respondents and seeks three months time. 5. In vie....