2023 (2) TMI 319

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....under Section 131 (1A) was issued to the petitioner by the Deputy Director of Income Tax (Investigation) Unit 1(2) on 8.3.2018 and 11.9.2019 seeking to investigate into the business transactions of the petitioner. The replies were given by the petitioner to the summons on 19.3.2018 and 24.9.2019. 2. It is averred by the petitioner that a notice under Section 148 dated 31.3.2021 was issued by respondent no.2 seeking to reassess the income of the petitioner. This was sent to the petitioner in physical form on 7.4.2021. 3. Since the petitioner had filed return of income on 4.5.2021, it also sought for the reasons recorded on 27.4.2021, and after the same were supplied to the petitioner the objections were filed on 21.5.2021. 4. The or....

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....f violation of statutory provisions of Section 144B of the Act, it is contended by the petitioner that the assessment order is non-est. The prayers sought for are as follows : "7(a) quash and set aside the impugned order of 30.03.2022 at Annexure-`A' to this petition; (b) pending the admission, hearing and final disposal of this petition, to stay implementation and operation of the assessment order, notice of demand and notice of penalty at Annexure `A', `M1 and M3' to this petition; (c) any other and further relief deemed just and proper be granted in the interest of justice. (d) to provide for the cost of this petition." 10. In response to the notice, affidavit-in-reply is filed by respondent no.2 de....

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.... the two orders of disposing of the objections one which is of 15.9.2021 against which objections were raised by the petitioner on 21.9.2021 which though was not responded to, the another speaking order of disposing of the objections had been received by the petitioner on 19.3.2022. 14. What this Court is to be concerned with is non availability of the notice dated 21.2.2022 on webportal. The income tax department has already emplaned the technological advancement and its insistence also is for uploading the return of income and all documents on webportal. Any technological glitch of the software webportal would surely prejudice the assessees seriously and therefore, when in the affidavitin- reply also, nothing has been explained and in ....