HC set-aside order as assessee didn’t have sufficient opportunity to reply to notice due to lockdown in State

INCOME TAX : Where assessee did not have sufficient opportunity to reply to notice under section 142(1) issued against it as there was a lockdown in State due to covid-19 pandemic and there were large number of documents in his possession that he would have placed on record to clarify issues raised in said notice, impugned assessment order passed against assessee by Assessing Officer without filling of reply by assessee to said notice was unjustified

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