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2021 (9) TMI 872 - HC - Income TaxBreach of the principles of natural justice - Glitch in e-filing portal of the Income Tax Department - Demand raised as disallowance under Section 14A and being unexplained loan under Section 68 - As argued assessment order has been passed without taking into consideration the issues faced by the taxpayers with the new e-filing portal of the Income Tax Department and without taking into consideration that the e-portal mentioned the response date was 21st July 2021 - HELD THAT:- As respondents themselves have admitted that there was a technical glitch, in our view, it is a fit case to set aside the assessment order and remand the matter for de novo consideration. Accordingly, the assessment order and consequential demand notice dated 8th July 2021 under Section 156 and notice of penalty also dated 8th July 2021 issued under Section 271(1)(c) of the Act are set aside and remanded for de novo consideration.
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