9911796707
TMI Blog2024 (5) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... regard to the controversy in narrow compass as also with the consent of learned advocates appearing for the respective parties, the matter is taken up for final consideration. 2. By this petition under Articles 226 and 227 of the Constitution of India, the petitioner has challenged the assessment order dated 29th February, 2024 along with demand notice of the even date on the ground that no opportunity of hearing was granted to the petitioner pursuant to the show-cause notice issued on 16th February, 2024 by the respondent inspite of the request for adjournment prayed by the petitioner on 19th February, 2024. 3. The brief facts of the case are that the petitioner who is engaged in the business of trading in shares and securities, filed r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived your show cause notice allowing time of only 2 days and therefore you are requested to kindly grant us an adjournment considering the fact that the time barring of the case is 31-03-2024. Assuring you of the co-operation in the matter." 3.5 From the above, it appears that the petitioner has personally met the respondent Assessing Officer for giving adjournment to file reply to the show-cause notice. However, it appears that without taking into consideration such request, the impugned assessment order was passed by the respondent on 29th February, 2024 though the time to complete the assessment was expiring on 31st March, 2024. 4. Learned senior advocate Mr. Tushar Hemani for the petitioner submitted that there is a clear violation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y met the respondent Assessing Officer and requested for time to file reply to the show-cause notice, however the same is not reflected in the impugned order nor the Assessing Officer has referred to in the affidavit-in-reply. 7. In view of the above undisputed fact of not granting opportunity of hearing to the petitioner, the impugned assessment order is hereby quashed and set aside and the same is remanded back to the Assessing Officer to pass fresh de novo order after giving opportunity of hearing to the petitioner from the show-cause notice stage. 7.1 Such exercise shall be completed within 12 weeks from the date of receipt of copy of this order. Rule is made absolute to the aforesaid extent. No order as to costs. 8. It is made clear ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
