9911796707
TMI Blog2021 (9) TMI 1566X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, we are constrained to observe that the affidavit does not reflect the true facts and has been prepared in a very lackadaisical manner without confirming veracity of the statement being made on oath. After lot of deliberation, we have decided and we hereby call upon the affiant Syama Saji to show cause as to why perjury proceedings should not be initiated against the said Syama Saji for making incorrect statements on oath particularly without verifying the documents of the Department annexed to the Petition. The impugned assessment order has to be quashed and set aside, which we hereby do. The consequential notice of demand and notice of penalty also require to be set aside and the same are hereby set aside. The assessment order ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 of the said notice, the notice has been digitally signed on 8th April, 2021 at 22:50:08 IST. Paragraph 3 of the notice reads as under : 3. Kindly submit your response through your registered e-fling account at www.incometaxindiaefling.gov.in by 23:59 hours of 12/04/2021. 4. Petitioner fled the reply on 12th April, 2021 as could be seen from the e-Proceedings Response Acknowledgment annexed to the Petition at Exhibit H . Petitioner has averred in the Petition that it was uploaded at 8:20 a.m. Strangely even before the time to file reply expired at 23:59 on 12 th April, 2021, the impugned assessment order came to be passed on 12th April, 2021 and as it appears from the internal page 4 of the assessment order was digitally signed at 14:53:2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated that the final assessment order was passed at 3:1. PM, whereas the assessment order indicates that it was digitally signed at 2:53 PM. Therefore, we are constrained to observe that the affidavit does not reflect the true facts and has been prepared in a very lackadaisical manner without confirming veracity of the statement being made on oath. After lot of deliberation, we have decided and we hereby call upon the affiant Syama Saji to show cause as to why perjury proceedings should not be initiated against the said Syama Saji for making incorrect statements on oath particularly without verifying the documents of the Department annexed to the Petition. 6. The impugned assessment order dated 12th April, 2021 has to be quashed and set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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