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2023 (3) TMI 866 - HC - Income TaxValidity of assessment orders - violation of the principles of natural justice - non providing time seekeed to reply to SCN - documents/records sought for by the respondent in the Show Cause Notice are voluminous in nature, even without waiting for the documents to be submitted by the petitioner for which they have sought for two weeks time, the impugned assessment orders passed - HELD THAT:- Admittedly, as seen from the impugned assessment orders, the reason for rejection of the petitioner's request in his reply seeking two weeks time to furnish the particulars/documents sought for by the respondent in their Show Cause Notice has not been considered by the respondent. Having not been informed and that too when the impugned assessment orders do not give reasons as to why the respondent has not granted time despite a specific request having been made by the petitioner in their reply this Court is of the considered view that principles of natural justice has been violated by the respondent. Since the documents have already been given by the petitioner to the respondent during the pendency of these writ petitions, no prejudice would be caused if the assessments are redone in respect of the assessment years - Thus the impugned assessment orders are hereby quashed and the matters are remanded back to the respondent for fresh consideration, on merits.
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