HC set-aside order as assessee not able to file reply due to technical glitch on portal

Pallavi Naresh Shah Vs. Union of India (Bombay High Court) No reply was filed by the assessee due to technical glitch on portal. order passed subsequently, under Section 147 r/w section 144B of the Income Tax Act, 1961 set aside. Matter remanded back. The Petitioner challenged the order of assessment passed under section 147 read with section 144B of the Income Tax Act, 1961 and the demand notice dated 30.03.2022. The show cause notice dated 27.03.2022 was issued and two days time was granted to file a reply. The Petitioner could not upload reply as the “submit” facility was deacti...