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2021 (4) TMI 1310 - GUJARAT HIGH COURTValidity of faceless assessment u/s 144B - Denial of natural justice - As argued in the draft assessment order, the petitioner was given time up to 23:59 hours of 26.03.2021 whereby the petitioner was required to either accept the proposed modification or file his written reply objecting to the proposed modification or if required he could request for personal hearing but despite the said time having been allowed till the mid night of 26.03.2021, the reply having been tendered by the petitioner on 26.03.2021 i.e. within the time, the Assessing Officer proceeded to pass the assessment order on 25.03.2021- HELD THAT:- Prima facie case for consideration is made out. Admit. Issue notice - Till further orders of this Court, the effect and operation of the impugned assessment order dated 25.03.2021 (Annexure-A to the petition) shall remain stayed.
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