2024 (1) TMI 1193

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....Advs. P.J. Anilkumar (A-1768), K.N. Sreekumaran, N. Santhoshkumar For the Respondent :  By Adv Christopher Abraham Sri. Jose Joseph-Sc JUDGMENT The petitioner is an assessee under the provisions of the Income Tax Act, 1961 ('Act', for short). The petitioner did not file its return of income for the assessment year 2018-19. However, as per the information flagged in accordance....

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.... Income Tax Department would suggest that the said request was considered, but no date was given for filing the response. The petitioner was of the opinion that the petitioner had been granted time up to 17.3.2023 to give response to the notice dated 23.2.2023. However, before 17.3.2023, the assessment order got finalised vide Ext. P6 on 14.3.2023. Learned counsel for the petitioner submits that t....

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....nt. 2. Sri. Jose Joseph, learned Senior Standing Counsel for the Income Tax Department, is not in a position to dispute that on petitioner's request adjournment date for submission of the response to the show cause notice dated 23.2.2023 was not mentioned and it is also not reflected from Ext. P4, whether the request was accepted or not, because the status of the request would show open. Ho....

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.....2023 is set aside and the matter is remanded back to the 2nd or the 3rd respondent, as the case may be, to open the link provided to the petitioner for uploading the response to the show cause notice dated 23.2.2023. If the petitioner fails to upload the response within the time prescribed for the same, the assessing authority would be free to pass fresh order or the same order in Ext. P6. Howeve....