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2023 (6) TMI 935 - HC - Income TaxReopening of assessment - act of giving only 12 hours to file reply to the show cause notice by the respondents - violation of the principles of natural justice - Respondents have failed to grant adequate opportunity of hearing/ an opportunity to defend was not given to the petitioner assessee - HELD THAT:- As gone through the reply dated 29.03.2022 submitted by the petitioner, copy of which is placed on record at page 82 of the compilation. A specific request was made by the petitioner to the respondent that particular documents/details be supplied for cross verification and an opportunity to crossexamine one Mr. Saurabh Kathwadia be given to the petitioner. However, it is not in dispute that the said documents as asked for by the petitioner were not supplied to him nor any opportunity of cross-examination of the aforesaid person was granted to the petitioner. Even otherwise, within less than 12 hours, it is difficult for the petitioner to submit complete reply to the respondents. When the show cause notice-cum-draft assessment order is issued to the petitioner, reasonable/adequate opportunity was required to be given to him. In the present case, adequate opportunity was not given to the petitioner and therefore only on this ground the petition deserves to be allowed. WP allowed. Decided in favour of assessee.
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