2023 (1) TMI 1524

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....etitioner(s) : Mr SN Divatia For the Respondent(s) : Mr.Varun K. Patel ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. The petitioner is before this Court seeking following reliefs: "10(a) to issue a writ of certiorari or in the nature of certiorari or any other appropriate writ, orders or directions quashing and setting aside the impunged order u/s 148A(d) dated 31.....

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....d 31.03.2022 for A.Y.2018-19. (e) To pass this Petition with cost. (f) To pass any further or other orders as the Hon'ble Court may deem proper in the interest of justice and in the circumstances of the case." 2. This Court issued the notice. Other side appeared and reply has been filed, which is on merits. However, it is not in dispute that the reply which is filed by the pet....

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....er-assessee. This practice of not responding to the request of adjournment and thereafter to take the matter up at any time, when the Assessing Officer deems it appropriate, was not endorseable. Once there is a request for adjournment and if rejection has come, it should be clear rejection with proper reasons. If any time is required to be granted, there shall be a specific date which should be co....