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2021 (11) TMI 1135 - HC - Income TaxValidity of assessment order - denial of principles of natural justice and fair play - no opportunity of being heard in the matter given - HELD THAT:- A narration of the facts, would clearly go to indicate that the impugned assessment order has been made in contravention to the basic principles of natural justice and fair play, inasmuch as the petitioner was not granted an opportunity to file its reply on the proposed additions and a further opportunity of being heard in the matter. Once that be so, obviously, impugned order cannot be sustained. In taking this view, we are duly supported by the judgments rendered in case Deep Gard versus Union of India[2021 (6) TMI 589 - DELHI HIGH COURT] and Zeus Housing Company versus Union of India [2021 (9) TMI 1461 - BOMBAY HIGH COURT] We find merit in this petition and the same is accordingly allowed and the impugned assessment order alongwith consequential notice of demand and notice for initiating penalty is set aside.
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