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2021 (5) TMI 467 - HC - Income TaxOrder passed before the time prescribed for filing the reply - Validity of assessment - violation of principles of natural justice - petitioner's claim that the respondent, in breach of its own timeline, passed an assessment order under Section 143(3) read with Section 144B - petitioner placed its grievance before the revenue via the e-filing portal on 22.04.2021, in which, it, inter alia, stated that although at about 22:00 hours, it had tried to upload a response to the aforementioned show cause notice-cum-draft assessment order, the same could not be uploaded - HELD THAT:- Since Revenue, seeks an accommodation to revert with instructions, list the matter on 19.05.2021. In the meanwhile, there shall be a stay on the operation of the impugned assessment order dated 22.04.2021, as well as the notice of demand issued under Section 156 and the notice initiating penalty proceedings under Section 270A of the Act. This order will operate till further orders of the court.
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