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2020 (1) TMI 1178 - HC - Income TaxBest judgment assessment u/s 144 - petitioner failed to furnish the details within the time stipulated in the said notice and instead filed required details on 24.12.2019 before the impugned order was signed and despatched through e-mail by the respondent - HELD THAT:- Though there is failure on the part of the petitioner to keep up with the deadlines fixed by the respondent, nevertheless the petitioner had furnished the details required by uploading the same in the official website of the respondent on 24.12.2019 at 10.45am. Therefore, even if the impugned order is quashed no prejudice or harm would be caused to the respondent. Further, the impugned order had not been signed by the respondent, when the information was uploaded by the petitioner. The impugned order passed in a hurried manner is unsustainable is liable to be quashed. In the light of the above discussion, the impugned order dated 24.12.2019 passed by the respondent is hereby set aside and the case is remitted back to the respondent to pass a fresh speaking order within thirty days from the date of a receipt of copy of this order. The respondent shall fix a personal hearing for the said proceedings before passing orders. While passing fresh orders, the respondent shall take into consideration the reply and the documents filed by the petitioner on 24.12.2019. It is also made clear no extension of time will be entertained by the respondent. Writ petition is allowed by way of remand.
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