Aditya Hareshbhai Sonpal v. ITO (2023)456 ITR 456 / 148 taxmnn.com 13 (Guj)(HC)

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-Sufficient time is not given to raise the objection-Notice and order is quashed and set aside. [S. 143(3),148, 148A(b), Art. 226]

The assessee had made a specific request for a period of fifteen days to respond to the notice of the reassessment. Revenue has passed the order without giving a reasonable opportunity though the assessment was not getting time barred. On writ the Court held  that   when  it was not a case of time barring assessment nor was there any urgency for it to not even to accede to the request of further three days for the assessee to file its reply. The order being  in violation of the principles of natural justice. Order of assessment is quashed and set aside. (AY.2016-17)