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TMI Blog2025 (4) TMI 999X X X X Extracts X X X X X X X X Extracts X X X X ..... hah, Mr. Arun Siwach, Mr. Shanthan Reddy i/by Cyril Amarchand Mangaldas. For the Respondents-Revenue: Mr Vikas T. Khanchandani a/w Mr. Eshaan Saroop,. PC:- 1. Heard learned counsel for the parties. 2. The challenge in this petition is to the assessment order dated 5 March 2025 under Section 143 (3) read with Section 144B of the Income-tax Act, 1961, for the assessment year 2023-24. 3. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr Chatterji, amounts to a violation of natural justice. 6. The impugned order explicitly states that a V.C. facility was provided to the petitioner. Mr. Chatterji, learned senior counsel for the petitioner, indicates that the petitioner's representative could not attend due to being preoccupied with the State Assembly. The adjournment application was uploaded, but it is unclear if it was ade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of the Tribunal is already appealed before this Court. 9. Mr. Chatterji relied upon the decision in case of Bhogin Danabhai Patel Vs. The National Faceless Assessment Centre & Ors. Writ Petition No. 505 of 2023 decided on 27 January 2023. That was a case where there was a request for personal hearing and no personal hearing was given. It is in these circumstances that the writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se, we decline to entertain this petition and dismiss the same. However, the petitioner will have the liberty to avail of the alternate remedy before the Appellate Authority. Besides, if the petitioner seeks any interim reliefs, we are sure that the appropriate authority will consider such an application in accordance with the law and dispose of such application as expeditiously as possible. 12. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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