TMI BlogAssessment u/s 143(3) - the e-filing portal, maintained by the revenue, was not functional - these are...Assessment u/s 143(3) - the e-filing portal, maintained by the revenue, was not functional - these are good enough reasons for us, to set aside the impugned assessment order, with liberty to the AO to continue the assessment proceedings from the stage at which they were positioned when the show cause notice dated 11.06.2021 was issued. It is ordered accordingly. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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