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NEUTRAL CITATION

C/SCA/3773/2026 JUDGMENT DATED: 07/04/2026

0.8728083969780771

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 3773 of 2026

FOR APPROVAL AND SIGNATURE:

HONOURABLE MR. JUSTICE A.S. SUPEHIA and

HONOURABLE MR. JUSTICE PRANAV TRIVEDI ==========================================================

Approved for Reporting Yes No √

==========================================================

SANJAY MAHENDRABHAI DESAI Versus NATIONAL E-ASSESSMENT CENTRE ASSESSMENT UNIT & ANR. ==========================================================

Appearance:

DARSHAN R PATEL(8486) for the Petitioner(s) No. 1 DEV D PATEL(8264) for the Respondent(s) No. 1,2 ==========================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and

HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 07/04/2026

ORAL JUDGMENT

(PER : HONOURABLE MR. JUSTICE PRANAV TRIVEDI)

1 Heard Mr.Darshan Patel, learned advocate appearing for the petitioner and learned Senior Standing Counsel Mr.Dev

Patel for the respondents.

2 Rule returnable forthwith. Mr.Dev Patel, learned Senior Standing Counsel, waives service of notice of rule on behalf of

the respondents.

3 Having regard to the controversy involved in this

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NEUTRAL CITATION

C/SCA/3773/2026 JUDGMENT DATED: 07/04/2026

0.8728083969780771

petition, with the consent of the learned advocates appearing for the respective parties, the matter is taken up for final hearing and final disposal today. The present petition preferred under Article 226 of the Constitution of India challenges the Assessment Order dated 10.02.2026 passed under Section 144 of the Income Tax Act, 1961 (for short hereinafter referred to as “the Act”), read with Section 144B

of the Act.

4 The brief facts leading to filing of the present writ petition are as under:

4.1 The petitioner is an individual assessee, who filed its return of income for the Assessment Year 2024-25 on

25.10.2024.

4.2 It is the case of the petitioner that several notices were issued which were not received by him. Subsequent thereto, the petitioner received an SMS for show-cause notice under Section 144 of the Act on 16.09.2025 and it was on that date

that the petitioner came to know about the earlier notices.

4.3 Thereafter, the petitioner received show-cause notice for the proposed variation on 23.01.2026. In response to the show-cause notice, the petitioner requested for an adjournment. It was further pointed out by the petitioner that since the show-cause notice was received by the petitioner only on 24.01.2026 i.e. on Friday at 10:30 p.m, and only three days time was given to the petitioner to file reply which was

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NEUTRAL CITATION

C/SCA/3773/2026 JUDGMENT DATED: 07/04/2026

0.8728083969780771

very inadequate. In such a situation, the petitioner requested for an adjournment.

4.4 It is the case of the petitioner that the petitioner also made a request on 28.01.2026 for providing him an opportunity of personal hearing through video conferencing on or after 12.02.2026. However, the respondents scheduled the video conference hearing on 30.01.2026 at 4:00 p.m by issuing an intimation to the petitioner on 30.01.2026 itself at 12:55 p.m. Therefore, it is the case of the petitioner that only three hours were given to the petitioner to attend the video

conference.

4.5 It is the case of the petitioner that since the intimation was given on 30.01.2026 at 12:55 p.m, a request was made by the petitioner to reschedule the video conference after 12.02.2026. However, the respondents did not consider the request of the petitioner and passed an Assessment Order under Section 144 read with Section 144B of the Act on

10.02.2026 which is impugned in the present petition.

5 Mr.Darshan Patel, learned advocate appearing on behalf of the pet