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2021 (10) TMI 1353 - HC - Income TaxValidity of assessment - Non granting sufficient time to Petitioner - violative of the principles of natural justice - HELD THAT:- As regards liberty prayed for to file a fresh Affidavit, we are not inclined to grant that liberty. This is because in our view, it would make no difference to the allegations contained in the Petition. With the Assistance of Dr. Shivaram and Mr. Suresh Kumar, we have gone through the Petition and the documents annexed thereto. We have also considered the Assessment Order. It is true that between 20/05/2021 and 25/05/2021 there was a lockdown in Mumbai and 22/05/2021 and 23/05/2021 were holidays. Therefore, even with a superhuman effort, Petitioner would not have been able to file the huge number of documents called for in the short period granted and therefore, passing of the Assessment Order without granting sufficient time to Petitioner is certainly violative of the principles of natural justice. We are inclined to quash the Assessment Order dated 25/05/2021 which we hereby do. The matter is remanded for de novo consideration. Dr. Shivaram states that response to the notice issued on 20/05/2021 will be filed within 2 weeks from today. Statement accepted. AO may consider the submissions made by Petitioner along with the documents and pass such order as he deems fit in accordance with law after giving a personal hearing to the Petitioner in accordance with the Rules. We also clarify that we have not made any observation on the merits of the case. The time between 25/05/2021 till today is excluded for the purpose of calculating time limit for passing re-Assessment Order. Petition disposed with no order as to costs.
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