2026 (9) TMI 874

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....For the Petitioner Through: Mr. Ruchesh Sinha & Ms. Monalisa Maity, Advocates. For the Respondents Through: Mr. Anurag Ojha, SSC with Ms. Hemlata Rawat & Mr. VK Saxena, JSCs. Mr. Subodh Kumar, SPC. JUDGMENT PER DINESH MEHTA, J. (ORAL) 1. The instant writ petition assails the order dated 18.03.2024 passed under Section 148A(d) of the Income Tax Act, 1961 (hereinafter referred to as 'the....

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....was sent seeking 15 days' time to file reply. The reply was, however, filed on 15.03.2024. 4. Though a reply had been filed on 15.03.2024, the Assessing Officer proceeded to pass an order under Section 148A(d) of the Act of 1961 on 18.03.2024 however, without considering the reply which the petitioner/assessee had filed on 15.03.2024. 5. Learned counsel argued that when the Assessing Officer....

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....s for specified time limit and when the assessee wants an Assessing Officer to stick to timeline, it is equally required of the assessee to adhere to the time allowed to it. He prayed that no indulgence be granted to the petitioner and writ petition be dismissed. 8. Heard learned counsel for the parties. 9. On perusal of the material available on record and upon hearing learned counsel for t....

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....iling petitioner's right or time to file reply from 30 days to practically 15 days (from 03.03.2024 to 10.03.2024) has seriously prejudiced petitioner's right and considering that on 09.03.2024, a day ahead of the due date of filing reply, the petitioner had sent an e-mail to the Assessing Officer to grant two weeks' time, the Assessing Officer ought to have granted some time to the petitioner, so....