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2022 (12) TMI 1284 - HC - Income TaxValidity of Order of Assessment passed u/s 143(3) r/w. Section 144B - as argued Show Cause Notice issued in terms of Section 144B sub-section (6), clause (vii) of the Act, did not provide to the petitioner a reasonable opportunity of filing a response to the said show cause notice - HELD THAT:- In our opinion, the time that was made available to the petitioner to file its response to the show cause notice was quite inadequate and illusory and therefore, the principles of natural justice can be said to have been violated in the case of the petitioner. Be that as it may, we allow the petition and accordingly pass the following order :- (i) Order of Assessment dated 18th September 2022, passed under Section 143(3), r/w. Section 144B, of the Income Tax Act, 1961, relevant to the Assessment Year 2020-21, is set aside and the matter is remanded back to the Assessing Officer, who shall consider the objections to the Show Cause Notice dated 13th September 2022, which shall be filed within two weeks from today, for which the system be enabled accordingly. (ii) Petitioner be also given an opportunity of being heard in terms of Section 144(6)(vii) of the Income Tax Act, and thereafter proceed to pass appropriate orders in accordance with the law.
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