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2023 (6) TMI 740 - DELHI HIGH COURTReopening of assessment - evasion of Value Added Tax (VAT) - variation in income - bogus documents used in this context - petitioner sought accommodation on the ground that he would require time to gather and/or collate the relevant material - HELD THAT:- As is evident, AO without dealing with the request of the petitioner for accommodation, has passed the impugned assessment order u/s 147 r.w.s. 144B. There was clearly a violation of principles of natural justice. The petitioner was entitled to know whether or not his request for accommodation was being entertained. Having regard to the aforesaid circumstances, the impugned assessment order is set aside. The AO is, however, given liberty to pass a fresh order, if deemed necessary, albeit in accordance with the law.
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