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2024 (1) TMI 315 - DELHI HIGH COURTValidity of order u/s 144 r.w.s.144B - notice issued under Section 143(2) of the Act was not served on him - HELD THAT:- As conceded before us that the assessment order was not available on the designated portal. It was his submission that this situation may have occurred because of a technical glitch. It is in these circumstances that Mr Chandra was requested to return with appropriate instructions in the matter. Respondent/revenue, says that he has received instructions. It is conceded that the assessment order was not available on the designated portal, contrary to the assertion made on the previous occasion. Given this position, the impugned assessment order, dated 30.08.2022, is set aside. The concerned AO is directed to activate the designated portal so that the petitioner/assessee and/or his authorized representative can upload replies to the notice been issued in the matter.
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