9911796707
TMI Blog2023 (9) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... 142(1) were not accessed as the Chartered Accountant who had the password failed to access the same and inform the petitioner about the same on account of confusion due to outbreak of Covid 19 pandemic - HELD THAT:- The notice that were issued under Section 142(1) of the Income Tax Act were during the period when the first wave at its peak and during the period when the second wave had already sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .B.Ramasamy Senior Standing Counsel ORDER The petitioner is aggrieved by the Impugned Assessment Order dated 26.04.2021. The specific case of the petitioner is that the petitioner was unaware of the Assessment Order that came to be passed although the petitioner had been issued with a notice under Section 143(2) of the Income Tax Act, 1961, to which the petitioner has furnished the docume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Tax Act on 04.02.2022, by sending the aforesaid demand directly to one of the partners of the petitioners' registered e-mail id, the petitioner came to know that the petitioner had already suffered an adverse Assessment Order dated 26.04.2021. 4. Hence, it is prayed that the petitioner be given one more opportunity to explain the case as admittedly the amounts were contributed by each of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the same, the petitioner failed to respond and therefore the respondent was left with no other opportunity except to pass the Impugned Order. Hence, prayed for dismissal of the writ petition. 8. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondents. 9. The explanation given by the petitioner at the tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order on merits and in accordance with law within a period of eight (8) weeks from the date of receipt of a copy of this order. 12. The petitioner shall cooperate with the respondent by furnishing all the informations called for along with the reply. The impugned order which stands quashed today shall be treated as a Show Cause Notice for the petitioner to respond. 13. The writ petition sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
