AO to consider assessee’s request seeking extension of time to supply doc. because of Pandemic Situations: HC

INCOME TAX : Where revenue passed impugned assessment order making addition of additional stock found during survey without granting extension of time sought by assessee to supply documents in view of continuous pandemic situations and lock down procedure issued by District Administration, same was in violation of principles of natural justice and matter was to be remanded back for reconsideration giving final opportunity of two weeks

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