2022 (2) TMI 647

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....- -<br>Income Tax<br>THE HON&#39;BLE MR.JUSTICE S. SUNIL DUTT YADAV PETITIONER: SRI K.R. VASUDEVAN, ADVOCATE AND SRI ANKUR PAI DHUNGAT, ADVOCATE RESPONDENT: SRI K.V. ARAVIND, ADVOCATE ORDER Petitioner has challenged the validity of the impugned draft assessment order dated 01.09.2021 passed by respondent No.1 at Annexure-G and has also called in question the validity of the impugned as....

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....undry creditors. Accordingly, the Authority had proceeded while rejecting the explanation regarding identity of the creditors. 3. Learned counsel for the petitioner would submit that in fact the material was made available to the Assessing Authority but due to technical glitch in the portal which is an admitted fact there were some difficulty relating to uploading the documents and that even th....