2021 (5) TMI 1024

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.... 16066/2021 1. Allowed, subject to the petitioner curing the deficiencies referred to in the captioned application within three days of this Court resuming its normal functioning. CM No. 16067/2021 2. Allowed, subject to just exceptions. W.P.(C) 5234/2021, CM No. 16065/2021 3. Issue notice. 3.1. Ms. Vibhooti Malhotra, who appears on advance notice, accepts service on behalf of the respondents. 3.2. In view of the order that we propose to pass, Ms. Vibhooti Malhotra says, she does not wish to file a counter-affidavit in the matter, and that she will proceed on the basis of the record presently made available with the Court. 4. The instant writ petition is directed against the assessment order dated 22.04.2021, passed ....

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....issued under Section 142(1) of the Act, between 15.02.2021 and 07.04.2021 by the Deputy Commissioner of Income Tax, Circle-3, Amritsar (in short 'DCIT'). The petitioner claims that, in response to the said notices, requisite information and documents sought for were submitted, as on the earlier occasion, via the e-portal. (v) It is also averred by the petitioner that a show-cause notice, along with the draft assessment order dated 19.04.2021, was served on the petitioner by respondent no. 1, whereby, the petitioner was called upon to file its response by 23:59 hours on 21.04.2021. (vi) It is the petitioner's case that the said show cause notice was received by it via e-mail on 20.04.2021 at 03:06 hours. Since the time for ....