While it is true that a petitioner cannot claim an adjournment as a matter of right, it is equally true that the authority cannot decline to grant an adjournment without any justifiable reason.

The counsel for the petitioner submitted that authorities have adjudicated on the basis of inputs received from CBDT, taking note of the declaration in the income tax returns.

The ITR-3 Form enables qualifying taxpayers to report details of their business income, financial particulars, selected tax regime, and other statutory disclosures.