High Court of Gujarat’s income tax decision
In this case, the petitioner filed its return of income, received a notice seeking to reassess its income, and claimed that it did not have access to the notice on the income taxportal.
The petitioner also received a non-speaking order disposing of its objections and subsequently received a final assessment order with a demand notice and notice of penalty.
The court held that the absence of the notice on the web portal due to a technical glitch prevented the respondent from fulfilling its statutory obligation to serve notice to the petitioner.
Therefore, the court quashed and set aside the order of assessment and relegated the matter to the authority concerned from the stage of issuance of notice under section 142(1).
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