TMI Blog2021 (7) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... esent instance inasmuch as if the respondent s version is believed, the petitioner did not have sufficient opportunity to reply to the notices dated 21st April, 2021 under Section 142(1) of the Act, as there was a lockdown in Delhi between 19th April, 2021 at 10.00 P.M. and 07th June, 2021 at 5.00 A.M. The petitioner in his writ petitions in paragraph 25 has specifically mentioned in detail the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Advs. Respondent Through Mr. Abhishek Maratha, Standing Counsel MANMOHAN, J. (Oral) 1. The hearing has been conducted through video conferencing. 2. Present writ petitions have been filed challenging the assessment orders under Section 153A and 143(3) of the Income Tax Act 1961 (hereinafter referred to as the Act ), notices of demand issued under Section 156 of the Act and not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecify any date for the extension granted, owing to the lockdown imposed in the NCT of Delhi on account of the Covid-19 pandemic. 5. He emphasizes that by not providing the petitioner an opportunity to file reply and represent before the Assessing Officer in response to notices dated 21st April, 2021 has caused great prejudice to the petitioner inasmuch as demands of ₹ 2,04,123/-, 12,48,3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the principal of natural justice have not been adequately complied with in the present instance inasmuch as if the respondent s version is believed, the petitioner did not have sufficient opportunity to reply to the notices dated 21st April, 2021 under Section 142(1) of the Act, as there was a lockdown in Delhi between 19th April, 2021 at 10.00 P.M. and 07th June, 2021 at 5.00 A.M. It is also p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted to file his responses to the notices dated 21st April, 2021 under Section 142(1) of the Act within two weeks. The petitioner is also directed to appear before the Assessing Officer, Central Circle-27, Delhi on 26th July, 2021 at 11.00 A.M. 9. Accordingly, the present writ petitions along with pending applications stand disposed of. 10. The order be uploaded on the website forthwith. Cop ..... X X X X Extracts X X X X X X X X Extracts X X X X
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