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2023 (11) TMI 43 - DELHI HIGH COURTValidity of assessment order passed u/s 143(3) r.w.s.144B - notice of demand u/s 156 and notice for initiation of penalty proceedings u/s 274 r.w.s. 270A - as argued no personal hearing was granted - respondent has returned with instructions on the specific query raised with instructions that seem to suggest that at the relevant point in time, the respondents/revenue were working with the help of “demo servers” provided by the National Informatics Centre (NIC). HELD THAT:- As stated that after respondents/revenue deployed its servers, it lost access to the information stored on the demo servers, and therefore, the record of the hearing held by the AO cannot be recovered. The petitioner, as noted on 10.03.2022, has asserted on affidavit that no personal hearing was granted. In the absence of relevant material, this assertion would have to be accepted. In our view, the best way forward would be to set aside the impugned assessment order with liberty to the AO to pass a fresh order after adhering to the principles of natural justice.
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