TMI Blog2023 (3) TMI 866X X X X Extracts X X X X X X X X Extracts X X X X ..... culars/documents sought for by the respondent in their Show Cause Notice has not been considered by the respondent. Having not been informed and that too when the impugned assessment orders do not give reasons as to why the respondent has not granted time despite a specific request having been made by the petitioner in their reply this Court is of the considered view that principles of natural justice has been violated by the respondent. Since the documents have already been given by the petitioner to the respondent during the pendency of these writ petitions, no prejudice would be caused if the assessments are redone in respect of the assessment years - Thus the impugned assessment orders are hereby quashed and the matters are remanded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch they have sought for two weeks time, the impugned assessment orders dated 30.05.2022 in respect of the above two assessment orders have been passed, which are the subject matters of challenge in these writ petitions. 3.Learned counsel for the petitioner drew the attention of this Court to the Show Cause Notice dated 10.05.2022 issued under Section 143(3) of the Income Tax Act as well as to the reply dated 17.05.2022 sent by the petitioner to the said Show Cause Notice. He also drew the attention of this Court to the impugned assessment orders both dated 30.05.2022 and would submit that under the impugned assessment orders, no reason has been given by the respondent as to why the reply sent by the petitioner on 17.05.2022 requesting fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s/documents sought for by the respondent in their Show Cause Notice dated 10.05.2022 has not been considered by the respondent. If the petitioner was informed by the respondent that they are rejecting the petitioner's request for further time to furnish the particulars as sought for in the Show Cause Notice dated 10.05.2022, the petitioner would have been in a position to take further steps with regard to the decision taken by the respondent rejecting the petitioner's request seeking time to submit the particulars. 7.Having not been informed and that too when the impugned assessment orders do not give reasons as to why the respondent has not granted time despite a specific request having been made by the petitioner in their reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l justice has been violated and therefore, the impugned assessment orders have to be quashed and the matters have to be remanded back to the respondent for fresh consideration, on merits and in accordance in law within a time frame to be fixed by this Court. 9.For the foregoing reasons, the impugned assessment orders dated 30.05.2022 in respect of the assessment years 2019-20 and 2020-21 are hereby quashed and the matters are remanded back to the respondent for fresh consideration, on merits and in accordance with law. The respondent is directed to pass final orders, on merits and in accordance with law within a period of eight weeks from the date of receipt of a copy of this order, after adhering to the principles of natural justice, in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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