2025 (7) TMI 527

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the respondents. 2. The instant is a petition which has been filed by the petitioner under Article 226 of the Constitution of India praying the Court to declare the Assessment Order in DIN: ITBA/AST/S/143(3)/2024-25/1074359177(1), dated 11.03.2025, passed by respondent No. 1 for the assessment year 2023-24 under Section 143(3) read with Section 144 B of the Income Tax Act, 1961 as illegal, void-ab-initio, violative of the principles of natural justice and being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India; and also to set aside the show-cause notice on the proposed variations for the assessment year 2023-24, dated 28.02.2025. 3. At the outset, the learned counsel for the petitioner submits that he is assaili....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....025. This apparently was less than a period of seven days that was given in the SOP. 6. It was further contended by the learned counsel for the petitioner that of the four days period, two days itself were non-working days i.e. 01&02.03.2025 being Saturday and Sunday, during which time it was difficult for the petitioner to collect necessary data from the office as they were closed and practically only two working days were given to the petitioner to file an effective response. It was also the contention of the learned counsel for the petitioner that once when the SOP was binding upon the authority concerned, there was no strong case made out by the Department for not granting seven days time as is required under the SOP in responding to t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... could had easily responded to the impugned show-cause notice dated 28.02.2025 within the time prescribed in the notice. Therefore, the writ Court is not required to entertain the instant petition at this juncture, rather should permit the petitioner to avail the alternative statutory remedy that he has of an appeal. 10. Having heard the contentions put forth on either side and on perusal of records, admittedly the show-cause notice under challenge is one which was issued on 28.02.2025 i.e. the last day in the month of February. The time granted to respond to the said show-cause notice was only four days as the petitioner was called upon to appear before the authority concerned on 05.03.2025 even though 01&02.03.2025 were non-working days ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....our months' time for issuance of the next show-cause notice i.e. the show-cause notice dated 28.02.2025. The Department itself could had issued the show-cause notice on an earlier date so that they themselves would have had reasonable time left with them for comfortably completing the assessment, for which again the Department alone which has to be held responsible. The petitioner cannot be blamed for such actions on the part of the Department in any manner. Moreover, we are also inclined to endorse the view taken by this very Bench in two writ petitions of similar nature which we had disposed i.e. Writ Petition No. 10685 of 2025 and Writ Petition No. 10685 of 2025 which were decided on 24.04.2025 and 16.04.2025 respectively. 13. Though th....