2024 (11) TMI 245

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..... JUSTICE MAUNA M. BHATT Appearance: For the Petitioner(s) No. 1: Mr B S Soparkar (6851).   For the Respondent(s) No. 2: Mrs Kalpana K Raval (1046).   For the Respondent(s) No. 1: Notice Served.   ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. By this petition under Article 227 of the Constitution of India, the petitioner has prayed for quashing a....

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.... under section 142 (1) of the Act which was replied by the petitioner on 24.12.2021. 4. The respondent-Assessing Officer issued the notice on 22.03.2022 and clarified that the notice dated 19.03.2022 was erroneous as it was a time barring assessment. The petitioner filed detailed replies on 23.03.2022 and 25.03.2022. 5. The respondent-Assessing Officer issued the draft assessment order on 27....

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....2(1)(1), Rajkot reported in [2023] 157 taxmann.com 738 in similar situation, remanded the matter back to the Assessing Officer to pass a de novo fresh order. 7. On the other hand, learned Senior Standing Counsel Mr. Karan Sanghani could not controvert the facts of the case to the effect that only 24 Hours were given to the petitioner to reply to the show-cause notice with a draft assessment ord....