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2022 (4) TMI 1085 - HC - Income TaxReopening of assessment u/s 147 - petitioner was not given adequate opportunity to file response to the said show cause notice-cum-draft assessment order - show cause notice-cum-draft assessment order was only placed on the portal but was not intimated to the petitioner - HELD THAT:- This Court is of the view that the impugned show cause notice-cum-draft assessment order has been issued within limitation as the same was admittedly dispatched on 31st March, 2022 at 11.36 PM. Consequently, the petitioner is not entitled to benefit of judgement of this Court in Mon Mohan Kohli [2021 (12) TMI 664 - DELHI HIGH COURT] This Court is of the view that there has been a violation of principle of natural justice as detailed objections filed by the petitioner vide reply dated 14th March, 2022 were not decided prior to issuance of show cause notice-cum-draft assessment order dated 30th March, 2022. This Court is also of the view that the petitioner was not given adequate opportunity to file response to the said show cause notice-cum-draft assessment order. Consequently, as there has been a violation of principle of natural justice, the impugned assessment order and demand notice dated 31st March, 2022 are set aside and the matter is remanded back to respondent no.2/NFAC, who is directed to decide the objections filed by the petitioner dated 14th March, 2022 in accordance with law, at the first instance. In the event, respondent no.2/NFAC does not find any merit in the objections filed by the petitioner, then it shall proceed further in the matter in accordance with law and pass appropriate orders.
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