2022 (5) TMI 1662

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he show-cause-notice - HELD THAT:- The impugned assessment order dated 30th March, 2022, which has been passed before the expiry of the time granted by the Assessing Officer to the petitioner to file reply to the aforesaid show-cause- notice relating to the draft assessment in question and further in view of the technical glitches in the portal of the Department by which petitioner could not file .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... etitioner an opportunity to file reply to the show-cause-notice dated 29th March, 2022 by which petitioner was asked to give his reply/show-cause-notice to the proposed draft assessment through Department's Register e-filing account by 23:17:59 hours IST of 30th March, 2022, on the ground that before expiry of such time granted to file such reply/objection to the aforesaid show-cause-notice/draft .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g to the draft assessment in question and further in view of the technical glitches in the portal of the Department by which petitioner could not file his aforesaid objection, the impugned assessment order is not sustainable in law and the same is set aside and the case is remanded back to the Assessing Officer concerned to pass a fresh assessment order in accordance with law after giving an oppor .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X