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2024 (4) TMI 804

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..... the petitioner an opportunity to reply by granting adjournment, the second respondent has now passed the assessment order by adding a further sum towards addition u/s 68 - petitioner requested for adjournment in response to the earlier show cause notice which was denied - HELD THAT:- Without giving the petitioner an opportunity to reply by granting adjournment, the second respondent has now passe .....

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..... : Mr. A. S. Sriraman For the Respondents : Mr. N. Dilip Kumar Standing Counsel ORDER The petitioner has filed this Writ Petition for a Certiorarified Mandamus to quash the impugned order passed by the first respondent dated 13.09.2021 for the assessment year 2018-19 in ITBA/AST/S/147/2021-22/1035526674(1) and to direct the first respondent to complete the fresh assessment for the assessment year 2 .....

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..... with the reply, the petitioner requested for adjournment on 17.08.2021 in response to the earlier show cause notice dated 12.08.2021. In the adjournment letter, the petitioner has stated as follows:- Not able to seek adjournment since the tab says that adjournment is available only 7 days prior to 31st March 2021. request to grant us time till the month end to submit the objections to the propose .....

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..... copy of this order. It is made clear that the impugned order and the show cause notice shall be read compendiously and a reply to the same shall also be filed by the petitioner within a period of 30 days from the date of receipt of a copy of this order. The respondents are directed to enable the portal for receiving the reply from the petitioner. 6. The Writ Petition stands allowed, accordingly. N .....

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