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2019 (2) TMI 1279 - HC - Income TaxNotice issued by the authorities under Section 142 (1) - HELD THAT:- The petitioner received the notice only in the afternoon of 27.12.2018, though the hearing was supposed to be at 11 Am. As an element of bonafide conduct on the petitioner's part, notice that the very next day the petitioner filed its objections and sought ten more days time. Perhaps to avoid the technical tangles, the respondent authority completed the assessment proceedings by 31.12.2018. It will only serves the interest of justice if the petitioner is given one more opportunity. I, therefore, set aside the Ext.P6 assessment order and remand the matter to the respondent for fresh adjudication. Standing Counsel proposes that if the Court fixes a date, the Income Tax Officer will take up the matter on that date, when the petitioner's representative could appear before the authority. I reckon the proposal is feasible. Therefore, as a matter of mutual convenience for the parties, fix 26.02.2018 as the date of hearing before the Income Tax Officer.
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