2026 (5) TMI 744

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....E VINOD KUMAR For the Petitioner Through: Mr. Kapil Sankhla, Mr. Pankaj Kapoor, Mr. Nitin Gulati, Mr. Saurabh Gangawar, Mr. Vipul Grover and Ms. Richa Sharma, Advs. Respondent For the Through: Mr. Shlok Chandra, Sr. Std. Counsel with Ms. Naincy Jain, Ms. Madhavi Shukla, Jr. SCs and Mr. Udit Dad, Adv. ORDER 1. By way of the present writ petition, the petitioner has challenged the Assess....

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....ty of time (i.e. three days only). Thereafter, though the petitioner has filed the reply on 18.03.2026, the respondent-Assessing Officer has passed the assessment order on 21.03.2026, without considering the petitioner's reply dated 18.03.2026. 4. Learned counsel for the petitioner argued that it was incumbent upon the respondents to grant at least one more opportunity to the petitioner, when i....

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....ings and kept the matter for passing of the order. He submitted that since the petitioner did not ask for time and the proceedings were closed, the reply which they furnished on 18.03.2026 could not have been considered and therefore, there is neither any infirmity in the Assessment Order nor is there any breach of principles of natural justice. 8. Heard learned counsel for the parties. 9. A....

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....s reply, which it had filed on 24.02.2026 has not been considered. Such being the position, we feel that the assessment order suffers from a violation of the principles of natural justice, as the petitioner's reply has not been considered. 12. Hence, we are inclined to allow the writ petition and set aside the assessment order dated 21.03.2026. The assessment order dated 21.03.2026 is therefore....