2020 (6) TMI 411

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..... rthy Respondent Advocate: K. Raji Reddy Senior SC Income Tax Dept. ORDER (ORAL): (Per MSR,J) Petitioner in this writ petition has assailed the order dated 15.12.2019 passed by the 3rd respondent pursuant to a notice under Section 143(2) of the Income Tax Act, 1961 (for short 'IT Act'), issued electronically to the petitioner firm on 14.08.2018 on the ground that the petitioner did not respond t .....

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..... d 22.11.2019. It is contended that show cause notice dated 09.12.2019 in physical form was sent to the deponent of the affidavit filed in support of the writ petition on behalf of the petitioner through post on 12.12.2019 proposing assessment under Section 144 of the IT Act and he then sent a reply on 12.12.2019 itself seeking time till 20.12.2019, but, within two days on 15.12.2019, the impugned .....

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..... the show cause notice dated 09.12.2019, petitioner had responded on 12.12.2019 requesting time till 20.12.2019 to file objections and material before the 3rd respondent. But, strangely, without granting the time as sought by the petitioner, on 15.12.2019, a mere two days after receipt of the petitioner's request to him on 12.12.2019, the 3rd respondent completed the assessment for the assessment .....

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