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2023 (7) TMI 284 - BOMBAY HIGH COURTValidity of assessment u/s 144-B r/w Section 143(2) - assessee seeked adjournment request as more time sought to file reply and when Petitioner attempted to upload it's answer/ explanation, he was intimate that the portal window was closed, than he emailed the National Faceless Assessment Centre (NFAC) but without responding whether, the Department was extending time or not Assessment Order was passed. HELD THAT:- Section 144B(1)(xii)(b) indicates that after the show cause notice is issued stating the variations prejudicial to the interest of the assessee, which are proposed to be made to the income of the assessee, he has to be called upon to submit as to why the proposed variation should not be made. Such show cause notice shall be served on the assessee through the National Faceless Assessment Centre. Clause (xiii) of Section 144B(1) mandates the Assessee to file his reply to the show cause notice on the date and time as specified therein or such time as may be extended on the basis of the application made in this regard to the NFAC, which shall forward the reply to the Assessment Unit. It is an open and shut case before us that the Petitioner indeed sought an adjournment till 16.12.2022 vide his email dated 08.12.2022, which is not denied by the Department. Clause (xiii) of Section 144B(1) indicates that the Assessee can file a reply on the date and time as specified or also within the extended time on the basis of his request application. There is no dispute that the Department shut down the window on 09.12.2022 and neither accepted the request of the Petitioner, nor rejected it. This Writ Petition is allowed. The impugned Assessment Order is quashed and set aside.
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