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2022 (4) TMI 1332 - HC - Income TaxAssessment u/s 153A - Addition primarily on the ground that the petitioner had failed to file reply to the show cause notice issued by the respondent No.1 on 22nd March, 2022 around midnight - HELD THAT:- This Court is of the view that time of one and a half days given by the respondent-Revenue to the petitioner to respond to the notice dated 22nd March, 2022 in the peculiar facts of the present case was not sufficient. It is pertinent to mention that the show cause notice dated 22nd March 2022 runs into 92 pages and is accompanied by the deposition of certain individuals which were not provided to the petitioner prior thereto. Consequently, in the peculiar facts of the present case, the impugned assessment order dated 31st March 2022 is set aside. Petitioner is directed to file its response to the show cause notice dated 22nd March 2022 within three weeks. Respondent is directed to pass an assessment order within four weeks thereafter by way of a reasoned order in accordance with law.
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