HC quashed scrutiny assessment order passed hurriedly

One Mobikwik Systems Private Limited Vs DCIT (Delhi High Court)

HC quashed scrutiny assessment order passed hurriedly as Show  Cause Notice was issued on 11.06.2021 (Friday) & time given for reply was upto 14.06.21(Monday). Given the fact that, the time frame set out in the show cause notice dated 11.06.2021 was extremely narrow, and that the e-filing portal was dysfunctional – these are good enough reasons for us, to set aside the impugned assessment order, with liberty to the AO to continue the assessment proceedings from the stage at which they were positioned when the show cause notice dated 11.06.2021 was issued. It is ordered accordingly.

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

CM APPL. 19554/2021

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