Assessment u/s 144B - The order sheet of the officer concerned ...

Court Quashes Assessment Order for Violating Natural Justice Due to Uncommunicated Hearing Date u/s 144B.

January 19, 2023

Case Laws Income Tax HC

Assessment u/s 144B - The order sheet of the officer concerned shows that he has granted the time up to 10/05/2021 but, the same was never communicated to the petitioner. - The fact remains that the assessee would be totally in dark of the next date of hearing and therefore, if that has resulted into finalization of the assessment against the assessee, there is a clear violation of principles of natural justice and therefore, this Court needs to interfere by quashing and setting aside the order of assessment. - HC

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Assessment u/s 144B - The order sheet of the officer concerned ...

Court Quashes Assessment Order for Violating Natural Justice Due to Uncommunicated Hearing Date u/s 144B.

January 19, 2023

Case Laws Income Tax HC

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