Case Law Details
Rajesh Poddar Vs ITO (Bombay High Court)
Facts of the Case:
1. The Assessing Officer (AO) issued a notice under Section 148 of the Income Tax Act, 1961 on 30th March 2021, to reopen the assessment for the assessment year 2014-15, stating that income chargeable to tax had escaped assessment.
2. The petitioner requested a copy of the reasons recorded for reopening but was informed that he should first file a return of income tax before the reasons would be provided.
3. The petitioner claimed that he could not file the return due to testing positive for Covid-19 and being advised rest for one and a half months. He also mentioned operational glitches on the tax portal that hindered him from uploading the return until 16th August 2021.
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