WALL ROCK DEVELOPERS LLP vs. UNION OF INDIA & ORS.

This writ petition has been preferred seeking the following reliefs:- "(a) Issue a writ of certiorari, or a writ in the nature of certiorari, or any other appropriate writ, order or direction under article 226 of the Constitution of India, ordering quashing impugned assessment order dated 13.03.2024 passed by Respondent No. 3 u/s 143(3) of the Income Tax Act, 1961 and all other subsequent or consequent proceedings including the notice of demand dated 13.03.2024 issued u/s 156 of the Income Tax Act, 1961; Or in alternative (b) Issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction under article 226 of the Constitution of India directing the Respondents to reframe the assessment and to provide the Petitioner with copies of the entire material relied upon by the Respondents including Certificate under section 65B of the Evidence Act, in respect of any electronic devices from which data was extracted along with Copies of statements of witnesses relied upon by the Respondents for This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 18/05/2024 at 11:39:55

We had taken note of the contention of the petitioner in our order dated 30 April 2024 that the impugned order had come to be made without affording an opportunity of personal hearing to the writ petitioner. 3. Mr. Agarwal, learned counsel appearing for the respondents on instructions however, draws our attention to the notice of 06 March 2024 and which had in an unambiguous terms provided and disclosed the next date of hearing to be 11 March 2024. 4. As we view the aforesaid notice, it becomes apparent that the petitioner had been duly informed and apprised of the date and time of the hearing. 5. Despite the aforesaid, we are informed by Mr. Agarwal, learned counsel for the respondents that the petitioner chose not to appear before the Assessing Officer on the designated date. 6. In view of the aforesaid, we find no ground to entertain the writ petition. 7. It shall consequently stand dismissed, alongwith pending application. This order however, shall be without prejudice to the rights and contentions of respective parties.