18 November 2012
THERE IS NO LIMIT. BUT GROUNDS SHOULD BE GENUINE OTHERWISE EXPERTY ORDER MAY BE MADE. ADJOURNMENT CAN NOT BE A MATTER OF RIGHT. THE PERSON HAS THE RIGHT TO REJECT THE APPLICATION.
18 November 2012
Depending upon the facts and grounds adjournment is allowed and there is no limitation of numbers.
But the following facts are also there which will restrict the tax payer to avoid adjournment on fabricated reasons:
a) Frequent adjournments gives the adverse impression of tax payer. b) There are certain proceedings which have limitation of time to decide. In such a case Tax Authorities can announce their decision on ex-party basis.
CAclubindia
