2025 (1) TMI 821

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..... not bothered to disclose any details of its Chartered Accountant s request dated 16 March 2024 and the reasons set out therein in this petition. The contention about the difficulty of taking screenshots, etc., does not inspire confidence. We are satisfied that this relevant adjournment request was not disclosed because the petitioner realised that this disclosure would be inconvenient to the case .....

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..... de out to depart from the usual practice of requiring the petitioner to exhaust the alternate and statutory remedies available in the facts of this case. We decline to entertain this petition, leaving it to the petitioner to challenge the assessment order in accordance with the law since we have not examined its merits. - M.S. SONAK JITENDRA JAIN, JJ. For the Petitioner: Mr. Shreyash J. Shah. Fo .....

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..... f the petition. 4. Learned counsel for the petitioner, however, submits that this is a case of breach of principles of natural justice. In this regard, he submits that no adequate time was granted to the petitioner to submit a reply. He points out that even requests for adjournment were turned down unjustifiably. 5. With the assistance of the learned counsel for the parties, we have seen the adjou .....

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..... confidence. We are satisfied that this relevant adjournment request was not disclosed because the petitioner realised that this disclosure would be inconvenient to the case of an alleged breach of principles of natural justice, which was being projected before us. Such non-disclosure, or rather suppression, cannot be appreciated. 8. Thus, the petitioner made a patently incorrect statement about t .....

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..... on, leaving it to the petitioner to challenge the assessment order in accordance with the law since we have not examined its merits. 11. All contentions of all parties are left open if the petitioner chooses to avail of the alternate remedy available to the petitioner. 12. The petition is dismissed with liberty in the above terms without any order for costs. 13. Interim order, if any, is vacated. .....

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