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2023 (7) TMI 1355 - DELHI HIGH COURTStandard Operative Procedure - Shorter period given to reply - Breach of principles of natural justice - notice issued u/s 142(1) and the show-cause notice were not sent to the correct e-mail address of the petitioner - petitioner was granted time lesser time to file a response to the show-cause notice - HELD THAT:- Without getting bogged-down by the factual assertion made by the petitioner that the aforementioned notices were not directed to the correct e-mail address, we are inclined to set aside the assessment order on the ground that the show cause notice dated 12.05.2023 did not accord a minimum of seven (7) days to the petitioner to file a response. It is ordered accordingly. The assessment order is set aside. The petitioner is given leave to file response(s) to the notice issued under Section 142(1) and the show-cause notice within the next two (2) weeks. To facilitate the filing of replies by the petitioner, the AO is directed to open the portal.
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