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Income Tax - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Assessment u/s 143(3) - the e-filing portal, maintained by the ...

Case Laws     Income Tax

July 12, 2021

Assessment u/s 143(3) - the e-filing portal, maintained by the revenue, was not functional - these are good enough reasons for us, to set aside the impugned assessment order, with liberty to the AO to continue the assessment proceedings from the stage at which they were positioned when the show cause notice dated 11.06.2021 was issued. It is ordered accordingly. - HC

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