Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2023 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (9) TMI 1039 - DELHI HIGH COURTValidity of assessment order passed u/s 147 r/w 144B - petitioner, confines his challenge, to the infraction of principles of natural justice - Via the SCN, the petitioner was granted time to file a response by 10.05.2023 (15:46 hours). The petitioner made a request on the very next date i.e., 09.05.2023, for adjournment. The petitioner sought adjournment till 18.05.2023. The reason given by the petitioner for seeking adjournment was that she had to gather material to respond to the SCN. It is the petitioner’s case that the request was not dealt with and on 18.05.2023 when she attempted to upload her response, she could not do so as the designated portal had been closed. These facts are not in dispute. HELD THAT:- The assessment order, as indicated above, was passed on 18.05.2023. Without making any observations on the merits of the matter, we are inclined to set aside the assessment order, as this would be the best way forward.
|