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2021 (7) TMI 471 - HC - Income TaxDenial of principle of natural justice - petitioner did not have sufficient opportunity to reply to the notices u/s 142(1) - HELD THAT:- This Court finds that the principal of natural justice have not been adequately complied with in the present instance inasmuch as if the respondent’s version is believed, the petitioner did not have sufficient opportunity to reply to the notices dated 21st April, 2021 under Section 142(1) of the Act, as there was a lockdown in Delhi between 19th April, 2021 at 10.00 P.M. and 07th June, 2021 at 5.00 A.M. The petitioner in his writ petitions in paragraph 25 has specifically mentioned in detail the particulars of a large number of documents that were in his possession and that he would have placed on record to clarify the issues raised by the Assessing Officer. This Court finds merits in the submission that there has been violation of principles of natural justice in the present instance. Matters are remanded back to the Assessing Officer to pass fresh assessment orders.
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