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2022 (12) TMI 183 - HC - Income TaxValidity of reopening of assessment u/s 147 - violating principles of natural justice - sufficient opportunity was not granted to object to the proposed assessment - HELD THAT:- This Court has been noticing a disturbing pattern on the part of the Income Tax department by granting minimal time to assessees to explain or answer showcause notices. The principles of natural justice mandate reasonable time to be given to the assessees to reply to showcause or other notices issued under the statute. The purpose of a showcause notice is to provide an opportunity to explain the allegations in the notice. Several steps precede the reply noticecollection of materials, verification of documents, appreciation of the allegations raised in the showcause notice, consultation with professionals etc. The aforesaid attributes that precede the preparation of response alone make an effective reply. When even minimal time to initiate the above mentioned steps is denied to assessees, this Court will be justified in exercising its extraordinary jurisdiction under Article 226 of the Constitution of India to interfere with such orders violating principles of natural justice. Adequacy of notice has to be determined on the basis of facts in each case. In the instant case, petitioner cannot complain of violation of the principles of natural justice because, though short, petitioner utilised the limited opportunity granted to him and filed an effective reply. In such circumstances, remedy of the petitioner, if any, is to move the Appellate Authority challenging Ext.P9.
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