Delhi HC remanded matter back as assessee didn’t submit reply to SCN due to lockdown announced in the State

INCOME TAX : Where Assessing Officer passed impugned assessment order without affording an opportunity of personal hearing to assessee as Delhi was under lockdown due to second wave of Covid-19 Pandemic between date of notices and date by which replies had to be filed, impugned assessment order was to be set aside and matters were to be remanded back for adjudication afresh

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000316548/delhi-hc-remanded-matter-back-as-assessee-didn’t-submit-reply-to-scn-due-to-lockdown-announced-in-the-state.aspx