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2020 (3) TMI 437 - HC - Income TaxValidity of reassessment order u/s 147 - order was not uploaded online - Validity of notice issued u/s 148 - seeking reason - though the petitioner has filed a return no reasons were sought. The assessing authority proceeded to issue a notice under Section 143(2) as well as questionnaires calling for information from the assessee. The assessee has also duly complied with the requests. It is for the first time on 02.11.2019 that the petitioner has sought reasons. - HELD THAT:- Procedure followed by the revenue in time barring assessments is that while the order may not be uploaded immediately, a DIN number is generated and the order of assessment sent manually. In the present case, the DIN number appears to have been issued on 28.12.2019 and the assessment order in hard copy issued on the same date franked by the post office on 30.12.2019 and served upon the assessee on 02.01.2020, (though returned) with the endorsement 'left'. The assessment order, in original, is handed over to the learned counsel for the petitioner. Since the order has been received only now, the petitioner is given thirty (30) days from today to file a statutory appeal, if it is so desires. Recovery proceedings shall also commence after 30 days from today. The petitioner is directed to supply forthwith its present address for communication to the Department. As regards assessment year 2012-13, the petitioner has not sought reasons at all. It has however received the order of assessment and is permitted to file an appeal challenging all aspects of the impugned order, within a period of thirty (30) days from today.
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