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2021 (6) TMI 589 - HC - Income TaxNarrow Time frame granted to file reply/objections to the show cause notice-cum-draft assessment order - lockdown situation - HELD THAT:- To our minds, this issue attained greater criticality, from the point of view of the petitioner, as his request for accommodation, which was tendered on 26.04.2021, was not dealt with by the AO and the AO proceeded to pass the impugned assessment order on 27.04.2021. AO could have easily accommodated the petitioner, in view of the fact that the limitation for passing the assessment order stood extended by the Central Board of Direct Taxes till 30.06.2021. We are, thus, of the opinion that given the circumstances, which have been adverted to in the writ petition, the impugned assessment order cannot be sustained, as it compromised the petitioner’s right to effectively contest the position taken by the respondent/revenue, in its show cause notice-cum-draft assessment order dated 22.04.2021. Accordingly, the impugned assessment order dated 27.04.2021, concerning the assessment year 2018-2019, is set aside. Liberty is, however, given to the AO to take next steps in the matter, albeit, as per law.
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