TMI Blog2023 (8) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... of India. At the same time, we should also note that in the affidavit filed by the said Neha Desai, it is stated that in none of the replies sent in response to the notice under Section 148, petitioner had even raised this ground of order u/s 148A(d) not having been passed. It is also recorded that petitioner had responded to three notices under Section 142(1) issued on 12th January 2023, 23rd February 2023 and 16th March 2023. Before that petitioner had also responded in detail to the original notice also. But never was this ground raised. We should also note that a personal hearing was also granted vide impugned communication dated 12th May 2023. In response to the notice dated 4th May 2023, petitioner has submitted its reply on 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... granted by this court, the petition was amended to include the impugned assessment order as well. 3. Petitioner, a company registered under the Companies Act 1956, had filed its return of income under Section 139(1) of the Act for A.Y. 2016- 2017 on 30th November 2017. The same was processed under Section 143(1) of the Act. Subsequently, petitioner s case was selected under scrutiny for CASS and questionnaires by way of notices under Section 142(1) of the Act were issued. Subsequently, an assessment order dated 28th December 2018 was passed under Section 143(3) of the Act. 3. Thereafter, petitioner received notice under Section 148 of the Act dated 30th June 2021 and pursuant to the judgment dated 4th May 2022 in Union of India Vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en served upon petitioner. It is explained in the affidavit that due to technical difficulties in ITBA System, the said order could not be uploaded in the system on the same day. Therefore, as per CBDT circular No. 19/2019 (F.No.225/95/2019-ITA-III) dated 14th August 2019, on the same day the order was sent to petitioner by speed post bearing Speed Post No. EMO73813385IN dated 31st July 2022. Mr. Mathur submitted that no such order was received by Speed Post and wanted to file an affidavit in response to state that no packet was received by petitioner by Speed Post. Mr. Mathur also submitted that the circular relied upon by petitioner itself provided that within 15 days of the communication being issued manually, it has to be uploaded in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eded to pass the order dated 19th May 2023 since time to complete the assessment was expiring on 31st May 2023. 7. In the assessment order dated 19th May 2023, petitioner s detailed submissions have been recorded and the assessing officer has point by point rebutted petitioner s contention. We would say it is one of the well detailed order though, we would not certify the contents as correct. We have not gone into those details or merits. That, we leave for petitioner to challenge in the appeal that it may want to file against the assessment order dated 19th May 2023. 8. We would reject this petition with a direction to petitioner to adopt the alternate remedy available by way of filing an appeal. Petitioner may file the appeal within ..... X X X X Extracts X X X X X X X X Extracts X X X X
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