Court Invalidates Income Tax Assessment Order Due to Portal Issues u/s 144B; Taxpayer's Response Hindered.

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....Assessment under Faceless Assessment Scheme u/s 144B - Assuming that the web portal started functioning from September 2021, from which date exactly it started working without any glitches could not be ascertained now and moreover, in the meanwhile since the order of assessment has been passed on 14.07.2021, without waiting for the reply to be submitted by the petitioner after the web portal started functioning, the said order which is now impugned herein, in the considered opinion of this Court, is certainly vitiated - HC....