2022 (4) TMI 1229

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....e Tax<br>THE HONOURABLE MR.JUSTICE C.SARAVANAN For Petitioner: Mr.R.Sivaraman For Respondent: Mrs.Hema Muralikrishnan Senior Standing Counsel ORDER The petitioner has challenged the impugned Assessment order dated 13.08.2021 for the Assessment Year 2018-19. The petitioner was earlier issued with notice under Section 142(1) of the Income Tax Act on 10.12.2020 followed by another notice ....

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....oner to appear through Video Conferencing. 2.Subsequently, the second show cause notice dated 19.06.2021 was issued to the petitioner herein the demand proposed in-respect of &#39;&#39;Triveni&#39;&#39; and the proposed addition under Section 68 was dropped. By the said notice, the petitioner was asked to respond by filing reply on or before 23.06.2021. The case was suo motto to 25.07.2021, the....

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....n the notice itself and since the petitioner did not opt by pressing the link given for a Video Conferencing, the impugned Assessment Order passed by the National Faceless Assessment Centre in New Delhi cannot be challenged. 5.The learned Senior Standing Counsel for the respondent further submits that the petitioner has an alternate remedy under Section 246A of the Income Tax Act and therefore ....

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....ational Faceless Assessment Centre and system enabled and the distribution of work is through portal, nevertheless, the system has to operate in such a way to allow assessee to participate in the proceedings through Video Conferencing if they desire. It is not sufficient for the respondent to state that the petitioner has not pressed the link for Video Conferencing in the notice issued. 8.Consi....