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2024 (1) TMI 1195 - HC - Income TaxValidity of final assessment order u/s 144B - petitioner request for adjournment was ignored - HELD THAT: -The issue is squarely covered by the decision of this Court in case of Verichand Bawandas HUF Karta of HUF Pawankumar Virdhichand Agrawal vs. National E-Assessment Centre [2022 (8) TMI 91 - GUJARAT HIGH COURT] Assessee congenial approach should be reflected not only in the application of taxation laws but also in the procedural mechanism to be applied towards assessee in treating him for the purpose of tax. It hardly stood to reason that the department refused the request of the assessee for grant of time to file his response to the draft assessment order. There was sufficient time available for the final assessment to be made. As it was pandemic time when the department should have adopted liberal approach in refusing the request for time for filing objection to the draft assessment order and finally passing the assessment order. The department acted thick skinned.Thus petitioner deserves to be granted a relief. The assessment order dated under Section 143(3) read with Section 144B are hereby set aside. In view of the above dictum of law in the aforesaid case, the petition is required to be allowed and is accordingly allowed. Matter is remanded back to the Assessing Officer to decide the same afresh from the stage of the draft assessment order.
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