2023 (9) TMI 1748

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....khee Aluminium Hardware centre engaged in the business of trading in Aluminium materials. The petitioner filed his income tax returns for the assessment year 2018-19, which was selected for scrutiny vide notice dated 22.09.2019 under Section 143(2) of the Income Tax Act, 1962 (hereinafter referred to as "the Act"). On 15.10.2020, the petitioner was in receipt of a notice stating that scrutiny assessment for the assessment year 2018-19 shall be completed under Faceless Assessment Scheme, 2019 (previously e- Assessment Scheme, 2019). Thereafter, another notice was issued on 10.12.2020 seeking various details and documents relating to the scrutiny assessment. The petitioner sought for an adjournment on account of being tested positive for COVI....

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....by 17.03.2021. On 17.03.2021, the petitioner submitted his reply indicating insofar as Mahazar is concerned the same is being pursued with the GST department and shall submit the same on its receipt. One more notice was issued on 18.03.2021 and the petitioner responded to it on 25.03.2021. Thereafter, on 30.03.2021, after a series of notice under Section 142 (1) of the Act a notice was issued and an adjournment was sought by the petitioner on 03.04.2021 upto 15.04.2021. However, the impugned order of assessment came to be passed on 19.04.2021 stating that the petitioner had failed to establish its claim of deductions with the documentary evidence despite repeated notices. 3. The short question that arises for consideration is whether the....