TMI Blog2021 (10) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... till had one week to grant a personal hearing and there was no tearing urgency to pass the assessment order impugned in this petition.. We set aside the assessment order dated 23.09.2021 and remand the matter to the Assessment Officer to pass a fresh assessment order, within six weeks from this order getting uploaded in the High Court website, in accordance with law. Assessing Officer, however, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 Petitioner had received a notice dated 17.09.2021 for assessment year 2013-2014 calling upon to show cause as to why the proposed variation should not be made to the return of income filed by petitioner. Petitioner was directed to file its reply by 23.59 hrs. of 22.09.2021. Paragraph 3(c) of the notice also provides if required, after filing reply you may request for personal hearing so as to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee vide Notices u/s. 142(1) dated 01.02.2021, U/s. 143(2) on 23.02.2021, U/s. 142(1) on 06.07.2021, 30.07.2021, 09.08.2021 and show cause Notice u/s.142(1) on 17.09.2021 to submit his responses and other documentary evidences in support of his claim. The scrutiny assessment is getting barred by limitation on 30.09.2021 and therefore, there is no reasonable cause to further extend the date of h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the High Court website, in accordance with law. The Assessing Officer, however, shall grant a personal hearing to petitioner in accordance with the rules prescribed. We clarify that we have not made any observation on merits. 5 Petition disposed. 6 In view of the above, the consequential penalty notice and demand notice issued also are set aside. 7 Parties to act on authenticated copy o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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