The High Court quashed and set aside the demand raised u/s 154 for the Assessment Year 2013-2014...

The High Court quashed and set aside the demand raised u/s 154 for the Assessment Year 2013-2014 appearing on the petitioner's portal and the computation sheet dated 31st March 2021. The respondent's counsel informed the Court that the demand was uploaded by the erstwhile Deputy Commissioner of Income Tax on the portal, but the Department does not have any file or document to show that any notice was issued u/s 154 or an order was passed. The Court directed the respondents to remove the pending demand from the Income Tax Portal pertaining to the petitioner within two weeks. Additionally, the Principal Chief Commissioner of Income Tax, Mumbai was directed to conduct an inquiry by an officer not below the rank of Additional Commissioner to ascertain how such a demand was uploaded and take necessary action against any erring officer if negligence or lapse is found. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X