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2021 (5) TMI 461 - HC - Income TaxOrder passed before the time prescribed for filing the reply - Validity of assessment - violation of principles of natural justice - faceless assessment scheme - Pre-assessment notice was issued calling upon the petitioner to show cause why assessment should not be completed in line with the draft assessment order - HELD THAT:- In conclusion, the petitioner was called upon to submit his response by 23:59 hours of 23.03.2021.However, even prior to the elapse of time granted, the impugned order of assessment has come to be passed on the same day, i.e., 23.03.2021, one assumes during the working hours. Hence, there is a violation of principles of natural justice writ large of the document. One need hardly refer to the decision of the learned single Judge of this Court in the case of S.Velupalandar V. Deputy Commercial Tax Officer [1971 (8) TMI 42 - MADRAS HIGH COURT]wherein this Court has stated that it was incumbent upon an Officer to wait till the end of the working day when the matter had been posted to finalize proceedings. This is an even better case than in the matter of Velupalandar (supra), since the Assessing Officer had himself granted time till 23:59 hours on 23.03.2021. The impugned order is thus set aside. The petitioner will file its response to show cause notice dated 19.03.2021 within a period of two weeks from today and the assessment shall be completed de novo within a period of six (6) weeks from today, after hearing the petitioner.
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