Shutting down window by department before completion of extended time limit to furnish reply is unjustified

Venkatesh Refineries Limited Vs DCIT (Bombay High Court) Bombay High Court held that as per clause (xiii) of section 144B(1), reply can be filed by the assessee on the date and time as specified or within the extended time. Accordingly, shutting down the window before completion of extended time limit is unjustified. Hence, assessment order liable to be quashed. Facts- The show cause notice was dated 02.12.2022 and the time granted to the petitioner to tender its reply was up to 09.12.2022 which was extended till 16.12.2022. On 16.12.2022, the Petitioner attempted to upload it’s answer/ ...