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2022 (10) TMI 358

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..... ice, it was found that the submit button on the e-Filing Portal had been disabled. Petitioner also placed reliance upon a screen shot of the e-Filing Portal to suggest that at 22:18 hrs., the submit button shaded in gray had been disabled. It was also stated that the Petitioner immediately thereafter registered her grievance on the e- Filing Portal in this regard on 29th March, 2022 itself, .....

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..... dani a/w Mr. Rishabh Jain i/b UBR Legal Advocates, for the Petitioner. Mr. Suresh Kumar, Advocate for the Respondents. ORDER P.C.: The petition is taken up for final disposal with the consent of learned Counsel for both the parties. 2. In the present petition, the Petitioner challenges the order of assessment dated 30th March, 2022, passed under Section 147 r/w Section 144B .....

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..... had been disabled. It was also stated that the Petitioner immediately thereafter registered her grievance on the e- Filing Portal in this regard on 29th March, 2022 itself, a copy whereof has also been placed on record. Not only this, the Respondents also stood informed via email on the same date regarding the said fact. A copy of the email is also a part of the record. 4. We are satisfied that .....

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