https://www.taxtmi.com/caselaws?id=440011 The Court quashed the impugned assessment order dated 17th December 2022, issued under Section 143(3) r/w 144B of the Income-tax Act, 1961, due to procedural non-compliance. The Petitioner's right to request an adjournment was not addressed by the Department, leading to the closure of the portal, contrary to Section 144B(1)(xiii). The Writ Petition was allowed, directing the Department to reopen the portal for the Petitioner to submit necessary documents and explanations by specified deadlines, ensuring compliance with procedural requirements. en-us Fri, 23 Jun 2023 00:00:00 +0530 Fri, 07 Jul 2023 07:56:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440011 The Court quashed the impugned assessment order dated 17th December 2022, issued under Section 143(3) r/w 144B of the Income-tax Act, 1961, due to procedural non-compliance. The Petitioner's right to request an adjournment was not addressed by the Department, leading to the closure of the portal, contrary to Section 144B(1)(xiii). The Writ Petition was allowed, directing the Department to reopen the portal for the Petitioner to submit necessary documents and explanations by specified deadlines, ensuring compliance with procedural requirements. Case-Laws Income Tax Fri, 23 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440011