9911796707
TMI Blog2023 (7) TMI 1355X X X X Extracts X X X X X X X X Extracts X X X X ..... e issued u/s 142(1) and the show-cause notice were not sent to the correct e-mail address of the petitioner - petitioner was granted time lesser time to file a response to the show-cause notice - HELD THAT:- Without getting bogged-down by the factual assertion made by the petitioner that the aforementioned notices were not directed to the correct e-mail address, we are inclined to set aside the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mishra, Advs. for R-5/UOI. RAJIV SHAKDHER, J. (ORAL): CM No.33517/2023 1. Allowed, subject to just exceptions. W.P.(C) 8870/2023 & CM No.33516/2023 [Application filed on behalf of the petitioner seeking interim relief] 2. At the outset, Mr Ved Jain, who appears on behalf of the petitioner, says that respondent nos.4 and 5 can be deleted from the array of parties. 2.1 It is ordered acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the present petition is confined to the ground that there has been a breach of principles of natural justice, inasmuch as the notice dated 26.04.2023 issued under Section 142(1) of the Income Tax Act, 1961 [in short, "Act"] and the show-cause notice dated 12.05.2023 were not sent to the correct e-mail address of the petitioner. 9. According to Mr Jain, the correct e-mail address of the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the designated portal was ferreted on 25.05.2023, and, accordingly, a request was made for accommodation. 13. As would be evident, this request was not considered, since the AO had proceeded to pass the assessment order dated 25.05.2023. 14. In support of his plea that the Assessing Officer (AO) was required to grant a minimum of seven (7) days for responding to the show-cause notice, relia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 15.3 To facilitate the filing of replies by the petitioner, the AO is directed to open the portal. 15.4 The AO will have liberty to pass a fresh assessment order, after taking into account the response(s), if any, that the petitioner may file, as indicated above, within the timeframe set forth hereinabove. 16. The writ petition is disposed of, in the aforesaid terms. 17. Consequently, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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