2023 (10) TMI 273

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....vanan For the Petitioner : M/s.Arun Karthik Mohan For the Respondent : Mr.B.Ramaswamy Senior Standing Counsel ORDER Heard the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent. 2. The petitioner has challenged the impugned Assessment Order dated 26.12.2021 passed under Section 143(3A) and 143(3B) of the Income Tax Act, 1961 for the Assessm....

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....e respondent has also submitted that they do not have any records to show that the show cause notice and the draft assessment order generated in the e-proceedings in the ITBA module, was indeed delivered as the delivery status of the petitioner 's e-mail id was not available. In para 4 of the counter, the respondent has further stated that the respondent is neither able to confirm nor deny the....

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.... notice by e-mail to the petitioner and complete the assessment proceedings in accordance with law". 8. The defence of the respondent was that the respondent is categorical as the respondent is unable to confirm the service of draft order and show cause notice on the petitioner as there are no records available with the respondent regarding the service of notice. 9. In this connection, a ref....

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....owed by directing the respondent to pass a fresh order on merits within a period of 75 days from the date of receipt of this order. The respondent shall also serve a copy of the draft assessment order and show cause notice on the petitioner within a period of 15 days from the date of receipt of this order. The petitioner shall file reply to the show cause notice within a period of 30 days thereaft....