Allowing the petition the Court held that at the time of Covid 19 pandemic the revenue should have adopted liberal approach, when the assessment was not getting time barred. Matter remanded.(AY.2018. 19)
Gokul Refoils and Solvent Ltd v. NFAC (2025) 478 ITR 520 (Guj)(HC)
S. 143(3): Assessment-Principles of natural justice-Covid-19 pandemic-Not granting sufficient opportunity-Matter remanded to Assessing Officer to consider afresh after giving due opportunity to assessee.[S. 144B, Art. 226]