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2022 (10) TMI 611 - ANDHRA PRADESH HIGH COURTShorter time period to respond to the show cause notice – cum assessment order - Addition on account as ‘income from other sources’ - draft assessment order also shows levy of penalty under Section 271(1)(c) - petitioner has neither furnished the computation of total income for the earlier years i.e., up to the assessment year 2007-08 nor furnished evidence to support the claim of BIFR declaring the company as a sick industrial company and directions to Income Tax Department thereon - HELD THAT:- As just 24 hours time was given for the petitioner to respond to the show cause notice – cum assessment order. Learned Standing Counsel for Income Tax states that steps of this nature were forced to be taken since the time limit for passing the orders were getting expired due to indifferent attitude of the assesses. We are not inclined to go into that aspect in this writ petition. Since the time given for responding to the cause notice– cum draft assessment order was very short and more particularly, when the said notice was sent in the night, which could not have been noticed by the petitioner, we deem it appropriate, in the facts and circumstances of the case, to set aside the impugned assessment orders and remand the matters back to respondent No.1 for passing orders afresh by giving sufficient time to the petitioner to respond to the impugned show cause notices, in accordance with law. Consequently, the impugned penalty orders issued shall not be given effect to till the assessment orders are passed.
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