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2021 (10) TMI 464 - HC - Income TaxDenial of principles of natural justice - Less time to respond to SCN - respondents gave little over 24 hours to file reply to the show cause notice and went ahead and passed the impugned order - HELD THAT:- As assessing officer ought to have stated as to why he gave only one day notice to respond and why notwithstanding the extension of time by a press release dated 24th April 2021 issued by CBDT extending the time to 30th June 2021, was he in a tearing hurry to pass the assessment order. This assessment order has to be set aside. We hereby set aside the order. Consequential demand notice and penalty notice are also set aside. The matter is remanded for fresh consideration. Petitioner shall file a reply within two weeks after receiving a communication from the assessing officer.
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