OMESH JAIN Vs. INCOME TAX OFFICER WARD

JUDGEMENT

(1.) Present writ petition has been filed challenging the order passed under Sec. 148A(d) of the Income Tax Act, 1961 (for short 'Act') and consequential notice issued under Sec. 148 of the Act, both dtd. 31/3/2022 for the Assessment Year 2018-19.

(2.) Learned counsel for the Petitioner states that against the notice dtd. 17/3/2022, a prayer for adjournment was filed on 23/3/2022 requesting the Respondent to grant further time of ten days i.e. till 2/4/2022 for filing the reply. He states that the reply was in fact filed on 30/3/2022 by way of an email as the online submission portal was closed by the Respondent. However, he states that without considering the said response, an ex-parte order was passed violating the statutory mandate, resulting in gross miscarriage of justice.

(3.) With the assistance of learned counsel for the petitioner, we have perused the reply dtd. 29/3/2022 filed on 30/3/2022 with the Assessing Officer. In the said reply, the petitioner has only asked to be served with the information / documents in possession of the respondentrevenue. The petitioner has given no reply on merits.