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2021 (10) TMI 285 - HC - Income TaxValidity of faceless assessment u/s 144B - no opportunity to show cause qua variation has not been given to the writ petitioner - HELD THAT:- From 'opportunity to show cause' qua variation being ingrained in the very provision (albeit read with Section 143(3) of IT Act) under which impugned assessment order has been made, it is clear as daylight that in the case on hand there is a breach of the aforementioned provisions Therefore, the Impugned order is set aside solely on the ground that opportunity to show cause qua variation has not been given to the writ petitioner though SCN has been issued. The writ petitioner shall send its objections/ explanation as expeditiously as possible and in any event within a fortnight from today i.e., by 20.09.2021.
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