Inability to Access Portal, view Assessment Order and Prefer Appeal on Time due to Dispute with Tax Consultant: Rajasthan HC directs Admission of Appeal

The Rajasthan High Court has directed the admission of an appeal, citing the assessee's "inability to access the portal," "view the assessment order," and "prefer the appeal on time" due to a "dispute with a tax consultant." The court's decision, which is a significant victory for the assessee, was made on the grounds that the company's claim was not supported by evidence. The ruling clarifies that a person cannot be charged with a crime for a mere professional dealing.