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2022 (2) TMI 647 - KARNATAKA HIGH COURTValidity of draft assessment order u/s 144-C - Unexplained Sundry Creditors - rejecting the explanation regarding identity of the creditors - petitioner submit that material was made available to the Assessing Authority but due to technical glitch in the portal which is an admitted fact there were some difficulty relating to uploading the documents and that even though the documents were uploaded, due to technical glitch, the same were not available for the Assessing Officer to take note of the same - HELD THAT:- It would be appropriate to set aside the draft assessment order at Annexure-G and also the assessment order at Annexure-J and the assessee may be afforded an opportunity to place before the Authorities necessary details and material and upon such production of material, the Assessing Officer could proceed with the matter. The draft assessment order at Annexure-G and the Assessment order at Annexure-J are set aside. The matter is remitted for completion of the assessment proceedings afresh after affording necessary opportunity to the petitioner as per law.
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