Court Overturns Ex Parte Assessment Order; Petitioner Allowed to File Manual Return for Unincorporated Successor Company.

Validity of exparte assessment order - Reopening of assessment - Petitioner has sought confirmation as to whether a return of income can be filed manually by it, since it was unable to upload a return electronically, the successor company not having been incorporated for that assessment year. No reply has been given to this letter and instead the impugned order of assessment has come to be passed on 30.12.2017, exparte. - Order set aside - The petitioner is permitted to file a return within a period of two (2) weeks - HC .....

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