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    <title>2021 (9) TMI 872 - BOMBAY HIGH COURT</title>
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    <description>The Court set aside the assessment order due to technical glitches on the income tax portal, remanding the matter for fresh consideration. The assessment order, demand notice, and penalty notice issued on 8th July 2021 were annulled. The petitioner was given a two-week window to respond, with a warning of proceeding based on existing records if no response was filed. The respondents were directed to provide a personal hearing upon request and ensure compliance with the law. No costs were imposed, and the case was disposed of without making any observations on its merits.</description>
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      <description>The Court set aside the assessment order due to technical glitches on the income tax portal, remanding the matter for fresh consideration. The assessment order, demand notice, and penalty notice issued on 8th July 2021 were annulled. The petitioner was given a two-week window to respond, with a warning of proceeding based on existing records if no response was filed. The respondents were directed to provide a personal hearing upon request and ensure compliance with the law. No costs were imposed, and the case was disposed of without making any observations on its merits.</description>
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