The assessee company alleged it had responded to a notice from the income tax authorities under Section 142(1) of the Income Tax Act on March 9 and March 16, 2021.
However, the assessing officer failed to act on this response for six months until September 3, 2021.
After receiving a notice dated September 3, the company submitted documentary evidence and inquired whether further details were required.
Despite these efforts, a draft assessment order was issued only on September 23, 2021, giving the company only three working days to respond. Its requests for a short adjournment and a personal hearing through video conferencing were also denied, the Court was told.
Source: Barandbench
