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2022 (5) TMI 449 - HC - Income TaxValidity of National faceless orders - ex-parte orders - Violation of principles of natural justice - Petitioner states that the Respondent on 29th March, 2022 passed the impugned order under Section 147 read with Sections 144 and 144B of the Act without taking the written submission of the Petitioner on record - HELD THAT:- It is settled law that a writ petition is maintainable if the principles of natural justice have been violated. In the present instance, since, the petitioner, due to technical glitch, has not been able to file his response/written submission, the impugned order dated 29th March, 2022 is set aside. However, the Respondent is directed to re-file its reply dated 24th March, 2022 with the National Faceless Appeal Centre [NFAC] within a week. The Respondent is directed to pass a fresh assessment order within six weeks thereafter in accordance with law.
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