Assessee should not suffer for technical fault in department’s system: HC

Radha Styores Pvt. Ltd. & Anr. Vs Union of India & Ors. (Calcutta High Court) By this writ petition, petitioner has challenged the impugned order dated 30th March, 2022 under Section 148A(d) of the Income Tax Act, 1961 relating to assessment year 2018-19, on the ground of violation of principle of natural justice by not taking into consideration the petitioners’ objection to the notice under Section 148A(b) of the Act which was filed within the time asked for by the Assessing Officer, petitioner has produced the record to show that the aforesaid objection was uploaded in the official...