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2023 (10) TMI 780 - DELHI HIGH COURTValidity of Faceless Assessment - Standard Operating Procedure (SOP) - AO ought to have granted a minimum of seven days to the petitioner to submit her response - breach of the principles of natural justice - HELD THAT:- In the facts of the case, what is seen is that the Section 142(1) notice was issued as far back as on 10.04.2023. The petitioner responded to the same on 17.04.2023. AO, at that juncture, had enough time to take appropriate steps, including issuing a show cause notice, if he intended to propose variations in the petitioner’s income. AO, by waiting till 25.05.2023, created a situation whereby, he could not have granted clear seven (7) days for filing a response, as stipulated in the SOP. AO took an extreme position by providing only twenty-four hours to the petitioner to file a response. Perhaps, a couple of days more could have been given, having regard to the narrow timeframe that was available to him. More importantly, in this case, since the petitioner has taken the position that she has not entered into a transaction with Atul Tyagi, it was incumbent upon the AO to furnish relevant material which would in the very least, prima facie, demonstrate that the assertion was believable. Thus we are of the view that the best way forward would be to set aside the impugned assessment order, with liberty to the AO to pass a fresh order, after giving an opportunity to the petitioner to file a reply.
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