Sponsored
    Follow Us:

Case Law Details

Case Name : Radhe Shyam Kumhar Vs DCIT (Rajasthan High Court)
Appeal Number : S.B. Civil Writ Petition No. 7654/2021
Date of Judgement/Order : 02/08/2021
Related Assessment Year :
Become a Premium member to Download. If you are already a Premium member, Login here to access.
Sponsored

Radhe Shyam Kumhar Vs DCIT (Rajasthan High Court)

1. By way of present writ petition, the petitioner has challenged the assessment order dated 23.04.2021 passed by the respondent, alleging it to be against the principles of natural justice.

2. Shafi Mohammad, learned counsel for the petitioner, narrating the requisite facts submitted that the petitioner came to receive a show cause notice dated 19.04.2021, alongwith the proposed draft assessment order requiring the petitioner assessee, to file response on or before 11.59 pm of 23.04.2021.

3. Learned counsel for the petitioner submits that during such period, lockdown was imposed by the State of Rajasthan and thus, the petitioner could neither file his reply nor could he contact his counsel for preparing the reply. And even before the requisite time mentioned in the notice (i.e. 23.59.00 hours on 23.04.2021), the petitioner received assessment order at 13.52.13 hours on 23.04.2021 itself.

4. It is contended by learned counsel for the petitioner that in view of the State-wide lockdown, the respondent-assessing officer ought to have adjourned the proceeding, considering the overall situation prevailing in the State and the entire country.

Please become a Premium member. If you are already a Premium member, login here to access the full content.

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Search Post by Date
July 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031