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Case Law Details

Case Name : Pallavi Naresh Shah Vs. Union of India (Bombay High Court)
Appeal Number : W.P.(STAMP) No. 10886 of 2022
Date of Judgement/Order : 06.09.2022
Related Assessment Year :

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 deactivated. The Grievance was raised with redressal committee. However, in the meantime, order came to be passed on 30.03.2022.

The Hon’ble High Court set aside the ex-parte order and granted three weeks time to Petitioner to file a reply with National Faceless Assessment Centre, Delhi and also directs to department to pass order within ten weeks from the order. Disposes off writ petition.


The petition is taken up for final disposal with the consent of learned Counsel for both the parties.

2. In the present petition, the Petitioner challenges the order of assessment dated 30th March, 2022, passed under Section 147 r/w Section 144B of the Income Tax Act, 1961 (for short “the Act”) and the consequent Notice of Demand dated 30th March, 2022, on the ground that the same have been passed in gross violation of principles of natural justice.

3. It is stated that show cause notice dated 27th March, 2022 was issued calling upon the Petitioner to reply on or before 29th March, 2022. It is stated that even when the time given to the Petitioner for fling the reply to the show cause notice was not sufficient yet when the Petitioner tried to upload the reply to the show cause notice, it was found that the ‘submit button’ on the e-Filing Portal had been disabled. Learned Counsel for the Petitioner also placed reliance upon a screen shot of the e-Filing Portal to suggest that at 22:18 hrs., the ‘submit button’ shaded in ‘gray’ had been disabled. It was also stated that the Petitioner immediately thereafter registered her grievance on the e- Filing Portal in this regard on 29th March, 2022 itself, a copy whereof has also been placed on record. Not only this, the Respondents also stood informed via email on the same date regarding the said fact. A copy of the email is also a part of the record.

4. We are satisfied that the order impugned dated 30th March, 2022 and notice of demand dated 30th March, 2022 are not sustainable on account of violation of principles of natural justice. Be that as it may, impugned order and notice of demand are set aside.

5. The Petitioner is granted three weeks time to file her reply to the show cause notice dated 27th March, 2022 with the National Faceless Assessment Centre, Delhi. The Respondents shall be at liberty to pass appropriate orders within ten weeks thereafter in accordance with law.

6. The writ petition stands disposed of accordingly.

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May 2024