BHADRISH JAYANTILAL SHETH Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Heard learned Advocates appearing for the parties.

(2.) In this writ petition, petitioner has challenged the impugned assessment order dtd. 30/3/2022 under Sec. 147 read with Sec. 144B of the Income Tax Act, 1961 relating to assessment year 2013-2014 on the ground of violation of principle of natural justice by not providing the petitioner an opportunity to file reply to the show-cause-notice dtd. 29/3/2022 by which petitioner was asked to give his reply/show-cause-notice to the proposed draft assesment through Department's Register e-filing account by 23:17:59 hours IST of 30/3/2022, on the ground that before expiry of such time granted to file such reply/objection to the aforesaid show-cause-notice/draft assessment, the respondent/Assessing Officer passed the impugned assessment order on 30/3/2022 at 15:17:08 IST and it is the specific case of the petitioner as appears from paragraph 5 of the pleadings in the writ petition that the petitioner could not file reply or objection to the aforesaid show-cause-notice due to technical glitches in the portal of the Department.

(3.) Learned Advocate appearing for the respondents could not deny the aforesaid allegation of the petitioner, which are substantiated by record.