2023 (8) TMI 91

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d 19th May 2023 came to be passed and pursuant to the leave granted by this court, the petition was amended to include the impugned assessment order as well. 3. Petitioner, a company registered under the Companies Act 1956, had filed its return of income under Section 139(1) of the Act for A.Y. 2016- 2017 on 30th November 2017. The same was processed under Section 143(1) of the Act. Subsequently, petitioner's case was selected under scrutiny for CASS and questionnaires by way of notices under Section 142(1) of the Act were issued. Subsequently, an assessment order dated 28th December 2018 was passed under Section 143(3) of the Act. 3. Thereafter, petitioner received notice under Section 148 of the Act dated 30th June 2021 and pursuant to ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s passed on 31st July 2022 and copy had also been served upon petitioner. It is explained in the affidavit that due to technical difficulties in ITBA System, the said order could not be uploaded in the system on the same day. Therefore, as per CBDT circular No. 19/2019 (F.No.225/95/2019-ITA-III) dated 14th August 2019, on the same day the order was sent to petitioner by speed post bearing Speed Post No. EMO73813385IN dated 31st July 2022. Mr. Mathur submitted that no such order was received by Speed Post and wanted to file an affidavit in response to state that no packet was received by petitioner by Speed Post. Mr. Mathur also submitted that the circular relied upon by petitioner itself provided that within 15 days of the communication bei....