https://www.taxtmi.com/caselaws?id=401509 The Court quashes the assessment order challenged under Section 144 r/w Section 147 of the Income Tax Act, 1961 for the assessment year 2012-13. It rules in favor of the petitioner, emphasizing the importance of providing a fair hearing and opportunity to raise objections. The Court finds the petitioner's attempts to file returns electronically genuine, hindered by system limitations post-merger. The assessment order is set aside, and the matter is remanded for fresh consideration, directing the petitioner to file returns manually within a specified timeframe. The judgment underscores the significance of upholding principles of natural justice and ensuring a fair assessment process. en-us Wed, 02 Dec 2020 00:00:00 +0530 Mon, 18 Jan 2021 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401509 The Court quashes the assessment order challenged under Section 144 r/w Section 147 of the Income Tax Act, 1961 for the assessment year 2012-13. It rules in favor of the petitioner, emphasizing the importance of providing a fair hearing and opportunity to raise objections. The Court finds the petitioner's attempts to file returns electronically genuine, hindered by system limitations post-merger. The assessment order is set aside, and the matter is remanded for fresh consideration, directing the petitioner to file returns manually within a specified timeframe. The judgment underscores the significance of upholding principles of natural justice and ensuring a fair assessment process. Case-Laws Income Tax Wed, 02 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401509