TMI Blog2022 (10) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... no intimation appears to have been sent to the petitioner by way of message or otherwise and thus the submission of the petitioner that it was entirely unaware of the show cause notice or the hearing fixed is credible and is accepted. The impugned order of assessment has come to be passed on the very next day, i.e., 29.12.2019, for the reason, evidently, that it is a time barring assessment, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R.Sivaraman For Respondents : Mr.D.Prabhu Mukund Arunkumar Junior Standing Counsel ORDER The petitioner challenges order of assessment dated 29.12.2019 for assessment year 2017-18, passed under the provisions of the Income Tax Act, 1961 (in short 'Act'). 2. Upon hearing the submissions of Mr.R.Gautham Venkata Narayanan, learned counsel appearing on behalf of Mr.R.Sivaraman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce. 4. In this case, the show cause notice is dated 28.12.2019 and has been signed by the Assessing Authority at 3.39 p.m. on the same day. Curiously, the assessee is asked to attend the hearing on the same day at 7.00 p.m., leaving the petitioner a mere 3 hours to prepare for, and attend the hearing. 5. That apart, the notice was itself only uploaded in the portal and no intimation appears ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order is set aside. Since the show cause notice has been served, the petitioner shall file its response to the same, for which purpose, the respondents shall open/enable the portal. 8. Upon receipt of the reply, a link for personal hearing shall be provided, petitioner heard and orders of assessment passed de novo. The entire exercise from the stage of opening of portal till passing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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