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2023 (9) TMI 113 - MADRAS HIGH COURTAdverse Assessment Order - notices issued u/s 142(1) were not accessed as the Chartered Accountant who had the password failed to access the same and inform the petitioner about the same on account of confusion due to outbreak of Covid 19 pandemic - HELD THAT:- The notice that were issued under Section 142(1) of the Income Tax Act were during the period when the first wave at its peak and during the period when the second wave had already started. The Impugned Assessment Order has been passed on 26.04.2021 again when the second wave was at its peak. That being the case, the Court is inclined to quash the Impugned Order and the Impugned Demand Notice issued under Section 221(1) of the Income Tax Act and remand the case back to the respondents to pass a fresh order on merits and in accordance with law within a period of eight (8) weeks from the date of receipt of a copy of this order. Petitioner shall cooperate with the respondent by furnishing all the informations called for along with the reply. The impugned order which stands quashed today shall be treated as a Show Cause Notice for the petitioner to respond.
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