9911796707
TMI Blog2023 (9) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... petitions brought by the assessee under Article 226 of the Constitution of India are taken up together for disposal on account of common legal and factual matrix. 2. Writ petitions WP(C) 14224/2022 and WP(C) 14235/2022 pertain respectively to the Assessment Years 2016-17 and 2015-16, and assail the Assessment Orders dated 10.09.2022, draft assessment orders dated 26.07.2022, demand notices dated 10.09.2022 and other consequential proceedings with a prayer for remanding the matters to the Assessing Officer for fresh assessment after granting opportunity to the petitioner to be heard. 2.1 The remaining two writ petitions WP(C) 6189/2023 and WP(C) 6190/2023, pertain respectively to Assessment Year 2016-17 and 2015-16 and assail Penalty Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d then on 21.07.2022, it approached the e-filing Manager at [email protected]. It is stated that after several e-mail exchanges between the petitioner and e-filing team for re-setting the password of the web portal, the request for password re-setting was rejected on 23.08.2022 on the ground that a foreign mobile phone number was not acceptable and the petitioner being a foreign company should obtain Indian mobile phone number for password re-set facility. Realizing that uploading the reply on web portal would take time, the petitioner sent its reply dated 23.08.2022 to the Assessing Officer clarifying that the source of funds in question was the capital contribution from two foreign companies which hold the petitioner company ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessing Officer recorded thus: "5.1 Thereafter, notice under Section 142(1) of the Income Tax Act 1961 dated 21.06.2022 and 12.07.2022 issued and served to the assessee company on the functional email address provided by the Competent Authority of Singapore but, again this time assessee choose to follow the same attitude as followed by them in the entire assessment proceedings". 6. It would appear from the above discussion that the impugned Assessment Orders dated 10.09.2022, the draft assessment orders dated 26.07.2022 and the consequential demand notices dated 10.09.2022 are clearly afflicted by two vices, discussed hereafter. 7. Firstly, it seems that the Assessing Officer inadvertently overlooked the email reply dated 20.07.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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