2025 (5) TMI 1961

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....of Certiorari or direction in the nature of a writ of certiorari quashing the show cause notice dated 15.01.2025 issued by the Respondent No.1 for the assessment year 2023-24 DIN bearing ITBA/AST/F/144(SCN)/2024-25/1072178455(1) herein marked as Annexure 'A'. ii. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the assessment order dated 06.03.2025 passed by the Respondent No. 1 under Section 144 read with Section 144B of Act for the assessment year 2023-24 bearing DIN No. ITBA/AST/S/144/2024-25/1074120505(1) herein marked as Annexure 'A1'. iii. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 06.03.2025 issued by th....

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....ut that the said notice stipulate the period of less than 07 days since the petitioner has been called upon to submit his reply on 21.01.2025 at 01.02 pm, which is less than stipulated period of 07 days as contained in the Standard Operating Procedure applicable to the impugned show cause notice. It is submitted that in the light of the Order of the Co-ordinate Bench of this Court in the case of Shri. Chowdapally Dattaprakash Ajay vs. Central Board of Direct Taxes and others - W.P.No.12923/2023 dated 06.07.2023, the impugned Assessment order at Annexure - A1 deserves to be set aside and the matter be remitted back to the concerned respondents from the stage of petitioner submitting its reply to the show cause notice dated 15.01.2025 and to ....

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..... 3. Attention is drawn to Clause N.1.3 which observes that the time for response to a show cause notice ought to be 7 days from the issue of show cause notice. He submitted that in the assessment order it was observed that there was no reply to the show cause notice and the Assessing Officer has proceed without any reply from the petitioner. It is submitted that in the light of the inadequate time that is available to make out a response which time limit is contrary to the SOP relating to time to be given for response to the show cause notice, it is submitted that the assessment order may be set aside and fresh opportunity may be accorded to the petitioner to make out reply to the show cause notice. 4. Perused the show cause notice a....