TMI Blog2022 (2) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... e creditors - petitioner submit that material was made available to the Assessing Authority but due to technical glitch in the portal which is an admitted fact there were some difficulty relating to uploading the documents and that even though the documents were uploaded, due to technical glitch, the same were not available for the Assessing Officer to take note of the same - HELD THAT:- It would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Petitioner has challenged the validity of the impugned draft assessment order dated 01.09.2021 passed by respondent No.1 at Annexure-G and has also called in question the validity of the impugned assessment order dated 21.10.2021 passed by respondent No.1 for the assessment year 2018-19 at Annexure-J. 2. Learned counsel for the petitioner draws the attention to the observations made i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the material was made available to the Assessing Authority but due to technical glitch in the portal which is an admitted fact there were some difficulty relating to uploading the documents and that even though the documents were uploaded, due to technical glitch, the same were not available for the Assessing Officer to take note of the same. Accordingly, it is submitted that in light of such te ..... X X X X Extracts X X X X X X X X Extracts X X X X
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