ORDER :

(KRISHNAN RAMASAMY, J.)

This writ petition has been filed challenging the impugned assessment order dated 10.03.2025 passed by the 1^st respondent.

2. Mr.B.Ramanakumar, learned Senior Standing counsel, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.

3. The learned Senior counsel for the petitioner would submit that in this case, the show cause notice was issued by the 1^st respondent on 16.02.2025, whereby they had directed the petitioner to file their reply on or before 21.02.2025. At that time, the Authorized Representative of the petitioner was hospitalized, due to which the petitioner was unable to collect all the supporting documents. Hence, on 21.02.2025, the petitioner had sought for adjournment till 08.03.2025. However, the respondent had granted time for filing the reply only up to 27.02.2025. Once again, a request was made by the petitioner for further extension of time till 08.03.2025. At this juncture, an intimation was issued by the respondent on 02.03.2025, whereby it was intimated to the petitioner that the personal hearing was scheduled to be held on 03.03.2025, i.e