2024 (11) TMI 1036

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..... sons - Without passing the preliminary order, AO has passed the final assessment order - As decided by HC [ 2023 (1) TMI 1261 - KARNATAKA HIGH COURT] after receipt of the letter A.O. has called the assessee for final hearing keeping in view the paucity of time. No explanation is forthcoming as to why the reasons were not furnished, though it is an admitted position that reasons were sought as back .....

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..... the ground of delay as well as on merits. - HON'BLE MR. JUSTICE J. B. PARDIWALA And HON'BLE MR. JUSTICE R. MAHADEVAN For the Petitioner : Mr. S Dwarakanath, A.S.G. Mr. Rupesh Kumar, Sr. Adv. Mr. Raj Bahadur Yadav, AOR Ms. Adya Jha, Adv. Mr. Udai Khanna, Adv. Mrs. Rekha Pandey , Adv ORDER UPON hearing the counsel the Court made the following. 1. There is a delay of 380 days in filing the .....

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