Reassessment Notice signed on 31st March but evidence of having been sent by email or uploaded at portal not made available to the Assessee: Issue before the High Court

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Reassessment Notice signed on 31st March but evidence of having been sent by email or uploaded at portal not made available to the Assessee: Issue before the High Court

 

The Calcutta High Court in the case of Kasturi towers Pvt limited Vs ITO was concerned with the issue as to whether order on objections must be speaking order on all points including point of limitation before reassessment proceedings can be started?

 

In this case notice u/s 148 was signed on 31/3/2021 but the evidence of having been sent by email or having been uploaded on the profile was not made available and the appellant contended that it was not uploaded until July 21.

On these facts, the court allowed the writ & quashed the order on objections directing the department to pass a speaking order on objections within 8 weeks including giving evidence and audit log of the notice having been issued within the time

The copy of the order is as under:

 

Attachments area

Section 148 Order

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