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TMI Blog2022 (2) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... y the petitioner. As the copy of the documents to assess the income would require for the detailed consideration by the Assessing Authority, reply ought to have been filed by the petitioner in response to the Show Cause Notice dated 21.09.2021 by 24.09.2021. Since the time granted for reply by 24.09.2021 has expired, the impugned order has been passed. Assessment Order was passed without giving a fair opportunity to the petitioner to file reply, the impugned Assessment Order dated 27.09.2021 is liable to be quashed and the case is liable to be remitted back to the first respondent for passing a fresh order, within a period of sixty (60) days from the date of receipt of a copy of this order. Needless to state, before passing such order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect a date 7 days prior to 30-Sep-2021 , because, the time for completing the Assessment would expire on 30.09.2021. 3. The petitioner appears to have taken over the business of a partnership concern, namely, Anand Cine Services. In the first half of the Assessment Year 2018-2019, the income tax return was filed in the name of partnership concern and thereafter a revised return was filed on 19.02.2019 in the name of the petitioner which took over the business of the aforesaid partnership concern (Anand Cine Services). 4. As far as the revised return filed in the name of the petitioner on 19.02.2019 is concerned, the scrutiny assessment order came to be passed on 20.01.2021 under Section 143(3) of the Income Tax Act, 1961. Thereafter, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the respondents further submits that the petitioner ought to have replied in the web portal to the notice dated 21.09.2021 issued under Section 143(3) of the Income Tax Act, 1961 on or before 24.09.2021. She further submits that the decision of the Hon'ble Supreme Court in Pr.Commissioner of Income Tax, New Delhi Vs. Maruti Suzuki India Limited, 2019 SCC OnLine SC 928 has been distinguished on facts by this Court by its order dated 12.02.2021 in M/s. Mando Automotive India Private Limited Vs. The Deputy Commissioner of Income Tax, Corporate Circle 4(1), Chennai, in W.P.No.2779 of 2017. She further submits that the above order has been approved by the Division Bench of this Court by its order dated 15.09.2010 in W.A.No.1263 of 202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ays from the date of receipt of a copy of this order. The petitioner is also entitled to file suitable applications / representations along with the relevant documents which may be considered by the respondent in accordance with provisions of the Income Tax Act, 1961 and the Income Tax Rules, 1962 before passing order. 13. It is noticed that the petitioner cannot now filed the reply to the said Show Cause Notice dated 21.09.2021 in the ITBA Portal due to the expiry of time to reply. Therefore, the respondents are directed to give suitable instructions to the Administrator of the ITBA Portal to facilitate the petitioner to upload the reply, documents, representation and etc. in response to the Show Cause Notice dated 21.09.2021. 14. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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