9911796707
TMI Blog2025 (4) TMI 1568X X X X Extracts X X X X X X X X Extracts X X X X ..... 1: Mr Manish J Shah (1320) For the Respondent(s) No. 1,2: Ms Maithili D. Mehta ORAL ORDER (PER : HONOURABLE MR.JUSTICE D.N.RAY) Heard learned advocate Mr. Manish J. Shah for the petitioner and learned Senior Standing Counsel Ms. Maithili D. Mehta for the respondents. This Court (Coram : Hon'ble the Chief Justice Mr. Justice Vikram Nath and Hon'ble Mr. Justice Bhargav D. Karia) by order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he details are under compilation and as such some time be allowed. Mr. Shah further submitted that the date for making the assessment is already extended up to 30.04.2021. But despite the aforesaid request, the Assessing Officer proceeded to pass the final assessment order dated 04.03.2021 (Annxeure J) without even taking notice of the request for adjournment made by the petitioner. He, thus submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was sought on 02.03.2021 citing the reason "Gathering of material from multiple sources requires time" and the adjournment was sought upto 11.03.2021. In the affidavit dated 10.02.2025 which has been placed on record, the deponent - Shri Ashish Kumar Gupta serving as Income Tax Officer (Exemption) Ward-2, Ahmedabad has at paragraph no.6 submitted as under : "With respect to submission made in p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o response As can be seen from the above records and order sheet, no adjournment has been sought by the assessee against notice issued on 27.02.2021. Therefore, The assessment order u/s 143(3) was passed on 04.03.2021 raising a demand of Rs. 2,46,52,505/- after giving adequate opportunity to the assessee, hence there is no breach of Principles of natural justice in the case." It is categorica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wever, we decline the permission to withdraw the present affidavit which has been tendered before us. The same is directed to be kept on record. Let notice be issued to the deponent of the said affidavit - Shri Ashish Kumar Gupta serving as Income Tax Officer (Exemption) Ward-2, Ahmedabad, to explain the circumstances which has led to filing of the present affidavit, returnable on 3rd March, 2025 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
