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TMI Blog2024 (6) TMI 1298X X X X Extracts X X X X X X X X Extracts X X X X ..... inciples of natural justice. Hence, the impugned assessment order is unsustainable. Therefore, the impugned assessment order is set aside and the matter is remanded for reconsideration from the stage of reply to the show cause notice cum draft assessment order. The respondents are directed to take necessary measures to enable the petitioner to upload the reply on the portal along with the relevant attachments. The petitioner is directed to upload the reply within two weeks from the date of receipt of a copy of this order. Upon receipt thereof, the second respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing through video conference, and thereafter issue a fresh order within three months f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment order, learned counsel pointed out that all relevant information, including information relating to the income-tax returns of the petitioner's parents, was attached thereto. He also pointed out that a grievance was raised by the petitioner that the petitioner was able to open and read the attached documents, which are in readable PDF. By referring to the impugned assessment order, learned counsel points out that the proposed variations were confirmed without examining the attachments to the petitioner's reply dated 14.03.2024. Hence, he submits that interference with the impugned order is called for. 4. Mr.Prabhu Mukunth Arunkumar, learned junior standing counsel accepts notice for the respondents. 5. Learned counsel points ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents attached thereto could not be extracted and examined, the order was issued. In the factual context of the petitioner having submitted a reply along with relevant documents, the non-consideration thereof violates principles of natural justice. Hence, the impugned assessment order is unsustainable. 8. Therefore, the impugned assessment order dated 26.03.2024 is set aside and the matter is remanded for reconsideration from the stage of reply to the show cause notice cum draft assessment order. The respondents are directed to take necessary measures to enable the petitioner to upload the reply on the portal along with the relevant attachments. The petitioner is directed to upload the reply within two weeks from the date of receipt of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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