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2021 (7) TMI 1423 - HC - Income TaxValidity of assessment order passed u/s 144B - shorter period granted to respond to SCN - HELD THAT:- As timeframe provided, to respond to the show cause notice-cum-draft assessment order dated 16.04.2021, was far too short, having regard to the fact that the pandemic was raging in the city at that juncture. In fact, the pandemic continues to prevail even now, although its severity may have lessened. Therefore, as prayed, the impugned assessment order and consequential notices are set aside with liberty to respondent no. 1/revenue to pass a fresh assessment order and consequential orders, if any, after considering the reply dated 22.04.2021 filed by the petitioner. Respondent no. 1, before passing the fresh assessment order, will accord a personal hearing to the authorised representative of the petitioner. For this purpose, respondent no.1/revenue will take recourse to the videoconferencing ('VC’) mechanism. In this behalf, respondent no.1/revenue will issue a written notice, indicating the date and time of the hearing, and transmit the VC link, albeit, to the registered e-mail id of the petitioner.
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