9911796707
TMI Blog2021 (10) TMI 1427X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;said AY' for the sake of convenience and clarity] qua writ petitioner. This assessment order shall hereinafter be referred to as 'impugned order' for the sake of convenience and clarity. 2. Notwithstanding very many averments and several grounds raised in writ affidavit filed in support of captioned main writ petition, Mr. M.V. Swaroop, learned counsel for writ petitioner submitted that the impugned order was preceded by a 'show cause notice dated 24.09.2021 bearing reference DIN & Notice No. ITBA/AST/F/142(1)/2021-22/1035876104(1)' [hereinafter 'said SCN' for the sake of convenience and clarity]. To be noted, said SCN has been issued under Section 142(1) of IT Act. Learned counsel submits that said SCN is d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s caused infraction of NJP (Nature Justice Principle) qua impugned order, is learned counsel's say. 5. Mr.A.P.Srinivas, learned Senior standing counsel for Income tax accepted notice on behalf of lone respondent and with the consent of learned counsel on both sides, main writ petition was taken up owing to possibility of disposing of the matter on the aforementioned short point. 6. Learned Revenue counsel submitted that there is no infirmity qua said SCN as the same has been duly issued under Section 142(1) of IT Act. This Court carefully considered the submissions of both sides. It is not a case of infirmity qua said SCN, but it is a case of adequacy of time granted qua said SCN and as to whether that tantamounts to infraction of NJP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly on the ground that reasonable time has not been granted to writ petitioner qua preceding SCN i.e., SCN preceding the impugned order being SCN dated 24.09.2021; (b) As sequitur to the previous limb (though obvious) it is made clear that this Court has not expressed any view (in this order) on the merits of the matter; (c) The writ petitioner/Assessee shall now file the 'balance documents' and complete the reply within a fortnight from today i.e., on or before 10.11.2021; (d) Thereafter, the respondent shall redo the assessment and pass assessment order within six weeks therefrom i.e., on or before 22.12.2021. To be noted, request of writ petitioner/Assessee for reasons for reopening (GKN Driveshafts principle) vide 27.09.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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