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2020 (4) TMI 167 - HC - Income TaxValidity of best judgement assessment u/s 144 - It is submitted that reply could not be submitted since the notice was not uploaded on the website - Violation of principles of natural justice - HELD THAT:- Petitioners stated in the grounds of appeal he has not raised the grounds now urged before this Court before the Appellate Authority. Therefore, it would only be appropriate that a direction is given to the petitioner to file the additional grounds now raised regarding the violation of principles of natural justice and a further direction is given to the CIT (appeals) to consider the same in the first instance and, if he finds that there is a violation of principles of natural justice, pass appropriate orders. If the Officers find that there is no violation of principles of natural justice, then the said Officer may proceed to examine the appeals. The additional grounds of the appeal will have to be filed before the Commissioner of Income Tax appeals on or before 17.03.2020. If it is filed within the said date, the Commissioner of Income Tax may take up those additional grounds for enquiry on or before 30.03.2020, but subject to availability of records and any other administrative reasons.
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