2021 (11) TMI 1204

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....2-National Faceless Assessment Centre, Income Tax Department, New Delhi, under Section 143 of the Income Tax Act, 1961 (for short, the Act), raising a demand of Rs. 15,24,18,329/-, accompanying demand notice under Section 156 of the Act. 2. The challenge to the aforesaid demand notice/assessment order is made on the ground that the same has been passed in utter violation of the principles of natural justice, inasmuch as the proper opportunity was not provided to the petitioner to submit reply to the aforesaid notice under Section 143(3) of the Act. It is contended that respondent No. 2 issued noticed dated 6.5.2021, to the petitioner containing the draft assessment order, directing it to file reply by 21.5.2021. Due to imposition of lock....

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....been affected by Covid and still not recovered from symptoms. Moreover lockdown is prevailing in Tamilnadu where the registered office of our company is located since 10th May, 2021. So we do not have access to office records. Hence request you to kindly give us 2 weeks time to reply to this notice." 4. Learned counsel, in support of his arguments, has cited the orders passed by the High Court of Delhi in W.P. (C) 5234/2021, CM Nos. 16065-67/2021, titled KBB Nuts Private Limited Versus National Faceless Assessment Centre Delhi (Earlier National E-Assessment Centre Delhi) & Another, decided on 10.05.2021, Annexure P-7, and the High Court of Judicature at Madras in W.P. No. 10693 of 2021 and WMP Nos. 11326 and 11327 of 2021, M/s. Magick Wo....