2025 (4) TMI 1568

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....E D.N.RAY For the Appellant No. 1: Mr Manish J Shah (1320) For the Respondent(s) No. 1,2: Ms Maithili D. Mehta ORAL ORDER (PER : HONOURABLE MR.JUSTICE D.N.RAY) Heard learned advocate Mr. Manish J. Shah for the petitioner and learned Senior Standing Counsel Ms. Maithili D. Mehta for the respondents. This Court (Coram : Hon'ble the Chief Justice Mr. Justice Vikram Nath and Hon'ble ....

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.... as Annexure I. The adjournment was served on the ground that the details are under compilation and as such some time be allowed. Mr. Shah further submitted that the date for making the assessment is already extended up to 30.04.2021. But despite the aforesaid request, the Assessing Officer proceeded to pass the final assessment order dated 04.03.2021 (Annxeure J) without even taking notice of the....

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.... the petition which clearly demonstrated that against notice dated 27.02.2021, an adjournment was sought on 02.03.2021 citing the reason "Gathering of material from multiple sources requires time" and the adjournment was sought upto 11.03.2021. In the affidavit dated 10.02.2025 which has been placed on record, the deponent - Shri Ashish Kumar Gupta serving as Income Tax Officer (Exemption) Ward-2,....

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....Notice u/s 142(1) issued fixing hearing on 17.02.2021-Response on 15.02.2021 8 27.02.2021 Show cause notice issued fixed hearing on 03.03.2021- No response As can be seen from the above records and order sheet, no adjournment has been sought by the assessee against notice issued on 27.02.2021. Therefore, The assessment order u/s 143(3) was passed on 04.03.2021 raising a ....