N.22Sl WPA 8698 of 2025

151/CL

10.02.26 Creative Poly Packs Pvt. Ltd.

Sl-08 v.

Ct.551 Assessment Unit, Income Tax Department & Ors.

(S.R.)

Mr. Ramesh Kumar Patodia Mr. Megha Agarwal … for the petitioner. Mr. Prithu Dudharia … for the respondents.

1. This writ petition has been filed assailing an assessment order dated March 20, 2025 passed under Section 143(3) read with Section 144B of the Income Tax Act, 1961 in respect of assessment year

2023-24.

2. It is the petitioner’s case that on March 04, 2025, a notice calling upon the petitioner to show cause as to why should the proposed variation not be made, was issued to the petitioner. The petitioner could not file its reply to the said notice to show cause within the time specified in the notice and accordingly sought for an adjournment.

3. Such adjournment was granted by a notice dated March 8, 2025 thereby fixing March 12, 2025 as the date for filing reply to the said notice to show cause.

4. On March 12, 2025, the petitioner filed its reply to the notice to show cause thereby, inter alia, requesting for an opportunity for personal hearing. Despite such request being made, the Assessing Officer proceeded to pass the final order of assessmen