9911796707
TMI Blog2023 (11) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... ng was granted - respondent has returned with instructions on the specific query raised with instructions that seem to suggest that at the relevant point in time, the respondents/revenue were working with the help of demo servers provided by the National Informatics Centre (NIC). HELD THAT:- As stated that after respondents/revenue deployed its servers, it lost access to the information stored on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter was heard by the coordinate bench comprising myself [Rajiv Shakdher, J.] and Hon'ble Mr Justice Jasmeet Singh, the principal grievance articulated by the petitioner was recorded. 2. For convenience, the relevant parts of the order dated 10.03.2022 are extracted hereafter: "1. This writ petition is directed against the assessment order dated 21.04.2021, passed under Section 143(3) read with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that he will revert [sic...return] with instructions as to whether the proceedings held by the Assessing Officer on 16.04.2021 were recorded. In case, the proceedings were recorded, Mr Singh will place either a transcript of the same or the record of the proceedings in digital mode before us, on the next date of hearing. 3.1 A copy of the transcript/digital recording will be provided to the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the hearing held by the AO cannot be recovered. 6. The petitioner, as noted on 10.03.2022, has asserted on affidavit that no personal hearing was granted. 7. In the absence of relevant material, this assertion would have to be accepted. 8. In these circumstances, in our view, the best way forward would be to set aside the impugned assessment order with liberty to the AO to pass a fresh orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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