TMI Blog2023 (9) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 of 2022 and W.M.P.No. 332 of 2023 - - - Income Tax - Reopening of assessment u/s 147 - notice was manually served to the petitioner - non filing of reply/returns - petitioner submitted that due to non-use of the e-mail facility, the password was forgotten and therefore, the petitioner was in continuous communication with the Department to reset the password to enable the petitioner to file a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Order and to remit the case back to the respondents to allow the petitioner to upload the returns in response to the notice u/s 148. Respondents shall comply with the procedure in terms of the decision of G.K.N.Driveshafts (India) Ltd [ 2002 (11) TMI 7 - SUPREME COURT] and thereafter dispose the objections if any of the petitioner for reopening the assessment for the Assessment Year 2014-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd to enable the petitioner to file a reply and upload the returns pursuant to a notice under Section 148 of the IT Act on 31.03.2021. 4. It is submitted that after several rounds of communication with the Web Manager, the password was successfully reset only on 07.04.2022 by which time, the impugned Assessment Order dated 26.03.2022 came to be passed. 5. The learned counsel for the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso could not participate in any of the proceedings, which preceded the impugned Assessment Order dated 26.03.2022. 10. Considering the fact that the password was reset only on 07.04.2022 and considering the fact that the impugned Assessment Order came to be passed on 26.03.2022, I am of the view, this is a fit case for exercising discretion under Article 226 of the Constitution of India in fav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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