The Assessing Officer has passed the assessment order without considering the request for an adjournment. On writ the High court passed an interim order staying the assessment order, notice of demand and penalty proceedings till next date of hearing.
GSA Constructions v. National Faceless Assessment Centre (2021) 203 DTR 305 / 321 CTR 362 (Bom.)(HC)
S. 144B : Faceless Assessment-Natural justice-Order was passed without considering the request for an adjournment-Pending the final disposal the assessment order, notice of demand and penalty proceedings are stayed. [S. 143(3), 270A, 271AAC, Art. 226 ]