Case Law Details
Ketan Ribbons Pvt Ltd Vs National Faceless Assessment Centre Delhi (Delhi High Court)
Counsel for the petitioner says that since the lockdown was imposed in Delhi on 19.04.2021, the petitioner was not able to step out. It is stated that the petitioner was required to collate documents from third parties, as regards.
Furthermore, learned counsel for the petitioner says that the lockdown is in place even today, and therefore the limited relief that the petitioner wants is, to be given one more opportunity to place its reply/objections, to the abovementioned show cause notice-cum-draft assessment order, before the AO for consideration.
Given the fact that the lockdown is in place in the city even today, we are of the view that the presumption that the reasons given by the petitioner, as to why it could not file reply/objections, are genuine, has to be in its favour.
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