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TMI Blog2020 (3) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... .2019 for assessment year (AY) 2012-13 and all consequential orders and notices including penalty notices for that year. As far as Writ Petition No.3731 of 2020 is concerned, the petitioner challenges penalty notices under Section 274 read with Section 271B dated 28.12.2019 for AY 2013-14. Since the facts vary for each year, they are dealt with separately. 3.As regards AY 2012-13, a notice under Section 148 dated 27.03.2018 was received by the petitioner and return filed for the first time on 26.04.2019. Thereafter, a notice under Section 143(2) dated 30.08.2019 was issued by the respondent followed by a questionnaire under Section 142(1) dated 17.09.2019. Responses were duly filed and there was exchange of communication back and forth b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee. The assessee has also duly complied with the requests. It is for the first time on 02.11.2019 that the petitioner has sought reasons. No doubt this request has been ignored by the assessing authority who even thereafter sought further information that was duly supplied by the assessee. This has culminated an order of assessment, that has not been uploaded in the online portal till date. The order of assessment in hard copy appears to have been returned to the Department with the endorsement 'left', since the petitioner has shifted its premises. 6.The learned Senior Standing Counsel circulates Instructions issued by the Directorate of Income Tax (Systems) in relation to uploading of time barring assessment orders in the fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncy with AOs, it would not be advisable to ask AOs where the accounting of manual order uploaded is repeatedly errored out (fails) at the end of CPC to examine the reasons for such failure of accounting and send the Assessment Order with enclosures of Computation of Income and tax thereon only after reconciliation/correction as flagged by CPC. 7. Therefore, the AOs may be advised in errored out cases discussed above, to pass the manual order, generate DIN from ITBA and after quoting DIN in the order, etc. send the same manually to assessee by post or otherwise. Then, the manual order passed should be uploaded in the system for accounting by the CPC. If after accounting, the net demand/refund is found to be different from the manually pass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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