HC set aside order as AO didn’t consider adjournment request of assessee who was quarantined due to COVID-19

INCOME TAX : Where Assessing Officer failed to deal with request of assessee, for according an adjournment in matter and in view of difficulty faced by assessee in filing response/objection to show cause notice-cum-draft assessment order because of his son and wife having been admitted to hospital, impugned assessment order passed by revenue as well as notices for initiating penalty proceedings were to be set aside

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000315708/hc-set-aside-order-as-ao-didn’t-consider-adjournment-request-of-assessee-who-was-quarantined-due-to-covid-19.aspx