The Court: 1. The petitioner, challenging the order dated 11 th
April 2025 issued by the Assessing Officer, disposing of an
letter/application in effect for not treating the petitioner no.1 in default,
conditionally by directing the petitioner to make payment of 20% of the
outstanding demand, the instant writ petition has been filed.
2. Having heard the respective parties and noting that the
instructions issued by the Central Board of Direct Taxes (CBDT) dated
29th February 2016 and 31st July 2017 and also noting that in the
instant case the petitioner’s original return income was Rs.58,04,660/-
which has since been enhanced to Rs.2,72,32,323/- in furtherance to an
assessment order dated 20th March 2025 for the assessment year 2023-
24 under section 143(3) of the Income Act, 1961, I am of the view that
the Assessing Officer ought not to have mechanically disposed of the
petitioner no.1’s application for not treating the petitioner no.1 in default.