2022 (2) TMI 285

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....1 for the Assessment Year 2018-2019. 2. The impugned Assessment Order dated 27.09.2021 immediately precedes a Show Cause Notice dated 21.09.2021 issued by the first respondent under Section 143(3) of the Income Tax Act, 1961. The said Show Cause Notice includes a Draft Assessment Order and called upon the petitioner to reply by 24.09.2021. The petitioner appears to have requested for adjournment up to 27.09.2021 through ITBA Web Portal on 23.09.2021. The request of the petitioner was rejected in the ITBA Web Portal Portal as "Error : Please select a date 7 days prior to 30-Sep-2021", because, the time for completing the Assessment would expire on 30.09.2021. 3. The petitioner appears to have taken over the business of a partnership concer....

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....er submitted that the petitioner was well aware of the objections raised by the Department inasmuch as several notices under Section 142(1) of the Income Tax Act, 1961 were issued in the name of Anand Cine Services (defunct partnership firm). It is further submitted that as the assets and business of the said defunct Anand Cine Services were taken over by the petitioner, it is not open to challenge the said Assessment Order as the assessment under the Income Tax Act, 1961 is based on the PAN. 7. The learned Senior Standing Counsel for the respondents further submits that the petitioner ought to have replied in the web portal to the notice dated 21.09.2021 issued under Section 143(3) of the Income Tax Act, 1961 on or before 24.09.2021. She ....