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2022 (3) TMI 483 - HC - Income TaxReopening of assessment u/s 147 - delay in furnishing the reasons - HELD THAT:- This Court is of the view that even if the submissions advanced by learned counsel for the respondents are accepted, then also the delay in furnishing the reasons is completely attributable to National Faceless Assessment Centre i.e. the Income Tax Department. Further, in any event, the defence taken by learned counsel for the Respondents does not, in any manner, affect the Petitioner’s primary grievance that there has been a violation of principle of natural justice inasmuch as the Petitioner did not get reasonable time to file its objections to the reasons dated 23rd September, 2021. Consequently, the impugned assessment order dated 29th September, 2021 is quashed and the Petitioner is directed to file its objections to the reasons furnished by the Respondents on 23rd September, 2021 within a week. Assessing Officer is directed to decide the said objections by way of a reasoned order in accordance with law, within two weeks thereafter.
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