2021 (5) TMI 991

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..... d under Section 143 (3) read with Section 144B of the Act dated 23rd April 2021 and the notice of demand in Form No. 156 dated 23rd April 2021 as well as the show cause notice under Section 274 read with Section 270A and 271AAC of the Act dated 23 rd April 2021 are stayed. Respondents to file their reply on or before 18th June 2021, with copy to the other side.Rejoinder, if any, to file on or .....

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..... appeared for the first time on the E-fling portal on 22nd April 2021 and on the same day he fled an online reply requesting for an opportunity of being heard. On 23rd April 2021, he fled a detailed reply to the show cause notice with documentary evidences. However, without considering his request for hearing or the detailed reply, assessment order dated 23 rd April 2021 came to be passed, even th .....

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