HC quashes Section 148(A) Order passed unilaterally without considering adjournment request

Shree Siddhi Foods Vs ACIT (Gujarat High Court) In this case request of adjournment for seven days was not acceded to by explicit order. Thereafter, when the order was passed under Section 148A(d) on 31.3.2022, he was oblivious of the reply which was tendered by the petitioner-assessee. This practice of not responding to the request of adjournment and thereafter to take the matter up at any time, when the Assessing Officer deems it appropriate, was not endorseable. Once there is a request for adjournment and if rejection has come, it should be clear rejection with proper reasons. If any time i...