The AO was passed by making addition u/s 68 of the Act. On writ it was contended that due to technical glitch in portal, documents could not be uploaded. Court set aside the order and directed the AO to pass an order after granting a reasonable opportunity of hearing. (AY. 2018-19)
Incap Contract Manufacturing Services (P) Ltd. v. ACIT (2022) 287 Taxman 34 / 113 CCH 279 (Karn.)(HC)
S. 144B : Faceless Assessment-Natural justice-Opportunity of hearing-Technical glitches in web portal-Cash credits-Order set aside. [S. 144C, Art. 226]