TMI Blog2020 (6) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, is an illiterate person not having computer knowledge and at the time of filing the first income tax return of the firm, he had given mobile number and mail address of the son of another partner for primary communication and has given auditor s mobile number and mail address for secondary communication - earlier notices which were received by the son of the other partner had not been forward ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks time from the date of receipt of a copy of this order to file objections and documentary evidence in support of his contentions before the 3rd respondent, which shall be considered by the 3rd respondent before he passes a fresh order. WP allowed. - WRIT PETITION No.282 OF 2020 - - - Dated:- 5-3-2020 - HONOURABLE SRI JUSTICE M.S. RAMACHANDRA RAO AND HONOURABLE SRI JUSTICE T. AMARNATH GOUD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had given mobile number and mail address of the son of another partner for primary communication and has given auditor s mobile number and mail address for secondary communication. It is his contention that the earlier notices which were received by the son of the other partner had not been forwarded by the said individual to the petitioner because of which, there was a delay in responding to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the assessees shall be automatically closed only on 29.12.2019; that the 3rd respondent is fully aware of this and though the 3rd respondent could have granted time till 20.12.2019, he deliberately went ahead and passed the impugned order on 15.12.2019. 4. Though in the counter filed by the respondents, it is contended that the petitioner did not respond to the notices dated 14.08.2018, 25.10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d documents. 6. Accordingly, the impugned assessment order dated 15.12.2019 issued by the 3rd respondent is set aside and the matter is remitted back to the 3rd respondent to pass a fresh order in accordance with law; and the petitioner is granted two weeks time from the date of receipt of a copy of this order to file objections and documentary evidence in support of his contentions before the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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