2021 (9) TMI 1461

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....ish Chatterjee ORDER 1 Mr. Ramamurthy states that the assessment order dated 29th April 2021 impugned in this petition be quashed, set aside and the matter be remanded back to the concerned authority for fresh assessment on merits after giving a proper and reasonable opportunity to petitioner to personally explain its case. 2 Respondent no.3 has passed an assessment order dated 29th April 2021 ....

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....re passing the assessment order. 3 In the circumstances, the assessment order dated 29th April 2021 impugned in this petition is quashed and set aside. Consequently, the demand notice dated 29th April 2021 under Section 156 of the Income Tax Act, 1961 is also quashed and set aside. The question of issuance of any other consequential notice will not arise. 4 The matter is remanded for de novo con....

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....ly. The affiant also stated in paragraph 12 of the reply that ITBA case history noting does not show any email requesting three days more time for responding to show cause notice. This is stated notwithstanding the fact that petitioner has annexed to the petition a print out of the e-proceedings seeking adjournment where he has sought three days time to respond. It is rather unfortunate that offic....