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2023 (2) TMI 318 - HC - Income TaxValidity of assessment - show-cause notice was issued by the Assessing Officer (AO) without taking into account the fact that the petitioner had filed a reply - HELD THAT:- Although the petitioner’s reply dated 08.12.2022 was on record, a show-cause notice dated 09.12.2022 was issued, without having regard to the reply, we are inclined to quash the impugned notices and order. There was, to our minds, clearly a failure to adhere to the directions contained in Clause N.1.3 of the Standard Operating Procedure (SOP) for Assessment Unit (AU) dated 03.08.2022; which required a minimum timeframe of seven days to be given to the noticee i.e., the petitioner. It is directed accordingly. The impugned notices and order are quashed.
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