2021 (7) TMI 471

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....M Nos.19874- 75/2021, W.P.(C) 6309/2021 & CM Nos.19876- 77/2021, W.P.(C) 6311/2021 & CM No.19880- 81/2021 - -<br>Income Tax<br>HON&#39;BLE MR. JUSTICE MANMOHAN AND HON&#39;BLE MR. JUSTICE NAVIN CHAWLA Petitioner Through Mr. Prakash Kumar and Mrs. Rashmi Singh, Advs. Respondent Through Mr. Abhishek Maratha, Standing Counsel MANMOHAN, J. (Oral) 1. The hearing has been conducted through v....

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....hat the petitioner was under the belief that the date for filing the response to the notice dated 21st April, 2021 was extended indefinitely by a communication sent by the Income Tax Department vide email dated 21st April, 2021 at 6.01 P.M. which did not specify any date for the extension granted, owing to the lockdown imposed in the NCT of Delhi on account of the Covid-19 pandemic. 5. He empha....

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....l notices dated 21st April, 2021 are taken into account, there would be sufficient compliance of principle of natural justice in the present proceedings. 7. Having hearing the learned counsels for the parties, this Court finds that the principal of natural justice have not been adequately complied with in the present instance inasmuch as if the respondent's version is believed, the petitioner d....