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2023 (11) TMI 342 - BOMBAY HIGH COURTValidity of assessment order - only three working days were given to respond to the draft assessment order - short adjournment and personal hearing through video conferencing, which was not given - HELD THAT:- As three working days were given to respond to the draft assessment order, petitioner should be given liberty to file a supplementary response to the draft assessment order. Petitioner is justified in making this request. Petitioner may, therefore, file a supplementary response to the draft assessment order on or before 16th October 2023. The time to file supplementary response will start upon the Assessing Officer providing copies of the notices issued under Section 133(6) of the Act to various parties and responses received from those parties. AO shall also make a statement in the forwarding letter that apart from those responses made available to petitioner, no other party has responded. The assessment order to be passed shall be a reasoned order dealing with every submission of petitioner. The assessment order to be passed by 31st December 2023.
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