2022 (1) TMI 1161

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....MAR PETITIONER: SRI M.V.SESHACHALA, SR. COUNSEL FOR SRI ARAVIND V.CHAVAN, ADV. RESPONDENT: SRI E.I.SANMATHI, ADV. ORDER 1. In this petition, petitioner seeks quashing of the impugned assessment order dated 24.09.2021 at Annexure-G passed by respondent No.1 and for other reliefs. 2. In addition to reiterating the contentions urged in the petition and the documents produced, learned S....

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....y uploading the same on the portal/website of the department, respondent No.1 has proceeded to pass the impugned order on the premise that necessary documents for the purpose of establishing the claim of the petitioner had not been made available by the petitioner and consequently, his claim could not be considered. It is submitted that if one more opportunity is granted to the petitioner, he woul....

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.... aforesaid representation dated 27.08.2021 at Annexure-E2 as well as the impugned assessment order dated 24.09.2021 will indicate that respondent No.1 has proceeded on the premise that the petitioner had not furnished/uploaded the relevant information/documents prior to passing of the impugned order. Under these circumstances, in view of the specific assertion on the part of the petitioner that he....

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.... (i) The petition is allowed. (ii) The impugned assessment order dated 24.09.2021 at Annexure-G passed by respondent No.1 is hereby set aside. (iii) The matter is remitted back to respondent No.1 for reconsideration afresh in accordance with law after providing an opportunity to the petitioner to upload/furnish the relevant information/documents either by uploading the sam....