Allowing the petition the Court held that there were large number of documents in his possession that he would have placed on record to clarify issues raised in said notice by Assessing Officer, impugned assessment order passed against assessee by Assessing Officer without filling of reply by assessee to said notice was unjustified and same was to be set aside. (AY. 2013-14 to 2019-20)
Ghanshyam Das Gupta v. ACIT (2021) 439 ITR 511/ 282 Taxman 161/ 204 DTR 97/ 321 CTR 522 (Delhi) (HC)
S. 142(1) : Enquiry before assessment-Natural justice-lockdown in State due to covid-19 pandemic-Large number of documents-Failure to reply-Order was set aside. [S. 143(3), Art .226]