2021 (8) TMI 1399

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..... ed assessment order has been passed without observing the principles of natural justice, inasmuch as, due to launch of new income tax e-filing portal, the existing portal was discontinued from 01st June, 2021 and the new income tax e-filing portal did not work after the launch and, therefore, compliance till 07th June, 2021 could not be made and the impugned assessment order was passed on 11th Jun .....

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..... berty to the Assessing Officer to continue the assessment proceedings from the stage at which they were positioned when the show cause notice dated 23rd May, 2021 was issued.
HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE NAVIN CHAWLA Petitioner Through: Mr. Rakesh Gupta, Advocate with Mr. Somil Agarwal, and Ms. Tani Malik, Advocates. Respondents Through: Mr. Kunal Sharma, Sr. S .....

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..... passing the impugned assessment order was in violation of the directions issued vide Notification No. 486/2020-21 dated 19th May 2021 by Directorate of Income Tax (Systems) and CBDT press release dated 20th May, 2021 which inter alia provided regarding nonavailability of e-filing services from 01st June, 2021 to 06th June, 2021 and also provided that "All officers may be directed to fix any .....

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..... his Court had issued notice to the Respondents. Mr. Kunal Sharma, learned counsel on behalf of the respondents had sought time to obtain instructions. The matter was adjourned to 02nd August, 2021, on which date, Mr. Kunal Sharma had again sought time to obtain instructions. The matter was then adjourned for today. The position is no different as Mr. Kunal Sharma, again seeks an adjournment to obt .....

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..... ed when the show cause notice dated 23rd May, 2021 was issued. It is ordered accordingly. 9. We clarify that the Respondent/Revenue will be at liberty to call for further information, if thought necessary, before proceeding to frame the Assessment Order. With the aforesaid directions, the present writ petition along with pending application stands disposed of 10. The order be uploaded on the web .....

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