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2020 (6) TMI 411 - HC - Income TaxNotice u/s 143(2) issued electronically to the petitioner firm - petitioner did not respond to the notices issued u/s 142(1) of the IT Act - contention of petitioner that the Partner of the petitioner, who has filed the writ petition, is an illiterate person not having computer knowledge and at the time of filing the first income tax return of the firm, he had given mobile number and mail address of the son of another partner for primary communication and has given auditor’s mobile number and mail address for secondary communication - earlier notices which were received by the son of the other partner had not been forwarded by the said individual to the petitioner because of which, there was a delay in responding to the notices issued - whether 3rd respondent completed the assessment for the assessment year 2017-18 in a hurried manner depriving the petitioner of opportunity to file objections though there was ample time till 31.12.2019 for him to complete the assessment? - HELD THAT:- Prima facie, we are of the opinion that the action of the 3rd respondent is arbitrary as he ought to have granted time till 20.12.2019 to the petitioner to file objections and documents. Accordingly, the impugned assessment order dated 15.12.2019 issued by the 3rd respondent is set aside and the matter is remitted back to the 3rd respondent to pass a fresh order in accordance with law; and the petitioner is granted two weeks time from the date of receipt of a copy of this order to file objections and documentary evidence in support of his contentions before the 3rd respondent, which shall be considered by the 3rd respondent before he passes a fresh order. WP allowed.
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