JUDGMENT

The petitioner, an assessee under the provisions of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’ for short), has filed the captioned writ petition seeking to challenge Ext.P13 assessment order for the assessment year 2014-15 relevant to the financial year 2013-14, issued by the 1^st respondent herein, essentially on the ground of violation of the principles of natural justice.

2. Sri.A. Kumar, learned Senior Counsel, instructed by Smt.G. Mini, learned counsel for the petitioner, points out that in response to the show cause notice received by the assessee at Ext.P8, the petitioner sought for an adjournment till 20.05.2023 as evidenced by the screenshot at Ext.P9. He would further point out that a perusal of Ext.P9 would show that, though such an application for adjournment was filed, the status was shown as “open” and therefore with reference to the request, on 15.05.2023, Ext.P10 reply was filed at 9.18 a.m. Along with the reply, some additional documents in response to the show cause notice were also uploaded as evidenced by Exts.P11 and P12 acknowledgments. Therefore, the final completion of assessment by Ext.P13 on 15.05.2023, as if the petitioner di