9911796707
TMI Blog2023 (11) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... y of assessment - shorter time period to respond - case of the petitioner is that petitioner has not received the notice although it would be the contention of the Department that the said notice was posted in a web portal and therefore it was for the petitioner to respond to the same - HELD THAT:- The notice has been uploaded and sent to the petitioner at about 2.50 am on 28.03.2022 calling upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents to pass a fresh order on merits and in accordance with law within a period of six (6) months from the date of receipt of a copy of this order. - Hon'ble Mr. Justice C.Saravanan For the Petitioner : G.Baskar For the Respondents : Mr.R.S.Balaji Senior Standing Counsel ORDER The petitioner is aggrieved by the Impugned Assessment Order dated 30.03.2022. Earlier, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the notice under Section 142 of the Income Tax Act, 1961 on 12.11.2021 to which the petitioner had replied and had also attempted to upload the return of income. Thereafter, the petitioner had successfully uploaded return of income pursuant to notice issued under Section 142(1) of the Income Tax Act, 1961 on 09.02.2022 and intimated the same to the respondents along with the second reply dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Assessing Unit as is contemplated under Section 144B of the Income Tax Act, 1961. Thus, there is a material violation of the procedure prescribed under Section 144B of the Income Tax Act, 1961. 9. Consequently, the Impugned Order is set aside and the case is remitted back to the respondents to pass a fresh order on merits and in accordance with law within a period of six (6) months from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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