2022 (5) TMI 1651

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... S. ANANTHI For the Appellant : : Ms. T. Vasudevan For the Respondent: Mr. Prabhu Mukuntha Arunkumar ORDER This writ petition has been filed by the petitioner seeking to issue a Writ of Certiorarified Mandamus, quashing the impugned assessment order passed by the first respondent u/s.147 r/w 144 and 144B of the Income Tax Act, 1961 dated 28.03.2022. 2. The petitioner is engaging in lorry tran....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....6.03.2022, which was put in the portal and the accountant of the petitioner had not seen it on time and informed the same to the petitioner belatedly. Therefore, the income determined by the first respondent in the impugned assessment order is arbitrary and does not reflect the actual taxable income of the petitioner and hence, the same is liable to be quashed. 3. The learned counsel appearing fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... therefore, he seeks for dismissal of the writ petition. 5. Heard the rival submissions and perused the materials on record. 6. According to the petitioner, the show cause notice dated 16.03.2022 was not served on him and that the notices as well as the subsequent impugned assessment order were uploaded only in the web portal, which the petitioner was able to retrieve only belatedly. Therefore, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Revenue and respond to the same, by giving documents and inputs/reply, within two weeks from the date of receipt of a copy of this order. iii) On receipt of such reply from the petitioner, it is open to the respondents to consider the same and pass final assessment order thereafter. iv) In order to enable the aforesaid process, the Revenue is directed to open the portal for the purpose of the....