2019 (2) TMI 1279

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..... y the petitioner filed its objections and sought ten more days time. Perhaps to avoid the technical tangles, the respondent authority completed the assessment proceedings by 31.12.2018. It will only serves the interest of justice if the petitioner is given one more opportunity. I, therefore, set aside the Ext.P6 assessment order and remand the matter to the respondent for fresh adjudication. .....

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..... return. Later, in response to a notice issued by the authorities under Section 142 (1), the petitioner claims to have submitted a detailed reply. Nevertheless, under Section 143 (2) of the Income Tax Act, the petitioner received another notice requiring it to produce its vouchers and bills in support of the return and also to show cause why for certain additions, disallowances should not be made. .....

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..... ry next day the petitioner filed its objections and sought ten more days time. Perhaps to avoid the technical tangles, the respondent authority completed the assessment proceedings by 31.12.2018. 5. Under these circumstances, it will only serves the interest of justice if the petitioner is given one more opportunity. I, therefore, set aside the Ext.P6 assessment order and remand the matter t .....

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