2024 (11) TMI 245

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....nce: 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 and setting aside the assessment order dated ....

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....ied 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 27.03.2022 giving time of only 24 Hours requiring the ....

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.... 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 order. 8. It is also pertinent to note that in the impugne....