9911796707
TMI Blog2021 (10) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... il 2021 and 27th April 2021 filed by petitioner and without considering the request for personal hearing also sought by petitioner. Strangely in the affidavit in reply filed by one Yashpal Singh affirmed on 29th July 2021, it is stated that the noting records show that the submission dated 23rd April 2021 and 27th April 2021 both taken on record and considered . But the assessment order does not reflect this. We wonder how does the affiant know something which the assessment order does not reflect. We have compared the details provided by petitioner and Form 35(b) annexed to the affidavit in rejoinder. We do not find any difference except that in the response dated 27th April 2021 the product manufactured, viz., Wet Grinders, is mentioned. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to why assessment should not be completed as per the draft assessment order. Petitioner was to submit its response by 23:59 hours of 24th April 2021 (4th Saturday). Petitioner was also advised that they may request for personal hearing. 4. On 23rd April 2021 petitioner filed its response mentioning therein, inter alia, that due to increase in COVID-19 cases, traveling was a problem, staff were not able to attend and offices in Mumbai are generally closed. Respondents were informed that petitioner wishes to object to the modification and also a request to give personal hearing was made. Petitioner sought 20 days time to fulfill the requirements as per the notice. 5. On 27th April 2021 petitioner filed its response giving the quantitative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls in the prescribed Form 3CD, the assessment is completed as per the provisions under Section 144 of the Income Tax Act, 1961 on 8th June 2021. This is contrary to what is stated in the same affidavit that the noting records show that the submission dated 27th April 2021 has been taken on record and considered. 7. We have perused with the assistance of Mr. Jain the statement dated 27th April 2021 which gives the quantitative details. Mr. Sharma tried to justify the stand of respondents by stating that the quantitative details filed on 27th April 2021 are not strictly according to the format prescribed. We have compared the details provided by petitioner and Form 35(b) annexed to the affidavit in rejoinder. We do not find any difference ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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