Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
56 assessee had sought adjournment of hearing till 20/07/2017 is misleading. He pointed out that the reports under Rule 9 and 9A of ITSC(P) Rules were already on the record of the Assessing Officer, which contained all the information sought for by the Assessing Officer. Moreover, in any case, whether the assessee delayed the assessment proceedings