The Gujarat High Court has held that the practice of not responding to the request for adjournment and thereafter taking the matter up at any time when the Assessing Officer deems it appropriate was not endorsable.The division bench of Justices Sonia Gokani and Sandeep N. Bhat ruled that the order of 148A(d) and issuance of notice under Section 148 of the Income Tax Act merited review. Both...