TMI Blog2022 (10) TMI 1122X X X X Extracts X X X X X X X X Extracts X X X X ..... the order before the appellate authority and since the Writ Petition has been pending on the files of the court from 26.4.2022 the period spent by the appellant pursuant to the litigation from 24.6.2022 till the date of receipt of the judgment stands excluded while calculating the limitation period for preferring statutory appeal and dismissed the Writ Petition. Thus though we are in full agreement with the finding recorded by the learned Single Judge as the appellant has availed of the opportunity to file reply to the show cause notice. The appellant cannot complain that there is violation of principles of natural justice. But taking into consideration of all facts and circumstances of the case and the short time by which the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he details regarding the accounts and documents specified in the Annexure to the notice. 4. A second notice under Section 142(1) of the Act was issued to the appellant on 9.2.2022. In the said notice also the appellant was directed to furnish source of cash deposit for the assessment year and also the cash flow statement. The appellant filed a reply on 15.2.2022 explaining the source of cash deposit and the cash flow statement. On 26.3.2022 Ext.P7 show cause notice was issued by the first respondent through online to the appellant. In Ext.P7 it was stated that the response should be filed before 23.59 hrs of 28.3.2022. 5. It is the case of the appellant that he has received the notice only on 26.3.2022 at 10.50 am and he was directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation period for preferring statutory appeal and dismissed the Writ Petition. 7. On going through the facts and circumstances of the case, though we are in full agreement with the finding recorded by the learned Single Judge as the appellant has availed of the opportunity to file reply to the show cause notice. The appellant cannot complain that there is violation of principles of natural justice. But taking into consideration of all facts and circumstances of the case and the short time by which the appellant had to file reply, we deem it appropriate to grant sufficient time to the appellant herein to work out the remedy of the appeal. The appellant is given liberty to file an appeal on or before 17.10.2022 by enclosing a copy of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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