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2020 (9) TMI 1131 - HC - Income TaxViolation of principles of natural justice - petitioner did not appear for the hearing on 11.011.2019, as scheduled - As per petitioner all prior notices and communications have been received by e-mail, this show cause notice was only uploaded on the website and thus had not come to its attention - HELD THAT:- There is no serious dispute to the position that the show cause notice dated 06.11.2019 has only been uploaded and not served by e-mail. Petitioner has not been granted an effective opportunity to state its case before the AO - it is only at the stage of show cause notice that the issue to be decided in assessment is crystallised and communicated to the assessee and it is thus incumbent upon the Officer to have ensured that such notice was properly served and sufficient time granted to the assesse to respond prior to finalisation of assessment. Impugned order of assessment dated 19.11.2019 is set aside. The petitioner will appear before the Assessing Officer on Friday, the 18th of September, 2020, without expecting any further notice in this regard, armed with a reply to the show cause notice.
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