Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2023 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (9) TMI 549 - HC - Income TaxReopening of assessment u/s 147 - notice was manually served to the petitioner - non filing of reply/returns - petitioner submitted that due to non-use of the e-mail facility, the password was forgotten and therefore, the petitioner was in continuous communication with the Department to reset the password to enable the petitioner to file a reply and after several rounds of communication with the Web Manager, the password was successfully reset only after time, the impugned Assessment Order came to be passed - HELD THAT:- The case of the petitioner appears to be genuine inasmuch as the petitioner was unable to access the internet facility for uploading the reply/returns. Consequently, the petitioner also could not participate in any of the proceedings, which preceded the impugned Assessment Order dated 26.03.2022. Considering the fact that the password was reset only on 07.04.2022 and considering the fact that the impugned Assessment Order came to be passed on 26.03.2022, this is a fit case for exercising discretion under Article 226 of the Constitution of India in favour of the petitioner by quashing the impugned Assessment Order and to remit the case back to the respondents to allow the petitioner to upload the returns in response to the notice u/s 148. Respondents shall comply with the procedure in terms of the decision of G.K.N.Driveshafts (India) Ltd [2002 (11) TMI 7 - SUPREME COURT] and thereafter dispose the objections if any of the petitioner for reopening the assessment for the Assessment Year 2014-2015 and to proceed accordingly.
|