INCOME TAX : Show-cause notice, along with draft assessment order was served on petitioner by National Faceless Assessment Centre, whereby, petitioner was called upon to file its response by 23:59 hours on 21-4-2021. However, show cause notice was received by petitioner via e-mail on 20-4-2021 at 03:06 hours and since time for compliance was short, petitioner filed an application via e-portal, seeking a day's adjournment, i.e., till 22-4-2021.
from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000315003/hc-sets-aside-order-as-national-faceless-assessment-centre-didn’t-consider-objection-filed-in-response-to-scn.aspx
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