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2022 (10) TMI 358 - HC - Income TaxValidity of order of assessment passed u/s 147 r/w Section 144B - time given to the Petitioner for fling the reply to the show cause notice was not sufficient - argument of gross violation of principles of natural justice - HELD THAT:- When the Petitioner tried to upload the reply to the show cause notice, it was found that the ‘submit button’ on the e-Filing Portal had been disabled. Petitioner also placed reliance upon a screen shot of the e-Filing Portal to suggest that at 22:18 hrs., the ‘submit button’ shaded in ‘gray’ had been disabled. It was also stated that the Petitioner immediately thereafter registered her grievance on the e- Filing Portal in this regard on 29th March, 2022 itself, a copy whereof has also been placed on record. Not only this, the Respondents also stood informed via email on the same date regarding the said fact. A copy of the email is also a part of the record. We are satisfied that the order impugned and notice of demand are not sustainable on account of violation of principles of natural justice. Be that as it may, impugned order and notice of demand are set aside. Petitioner is granted three weeks time to file her reply to the show cause notice with the National Faceless Assessment Centre, Delhi. The Respondents shall be at liberty to pass appropriate orders within ten weeks thereafter in accordance with law.
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