Held, that the show-cause notice dated May 12, 2023 did not accord a minimum of seven days to the assessee to file a response. The order of assessment was therefore not valid. The petitioner is given leave to file a response to the shoe cause notice dated April, 26 issued under section 142(1) of the Act. (AY.2013-14)
Dauphin Travel Marketing Pvt. Ltd. v. ITO (2024)460 ITR 589 (Delhi)(HC)
S.143(3): Assessment-Natural justice-Order passed without giving adequate opportunity to be heard-Not valid-Leave is granted to file reply in response to show cause notice issued u/s 142(1) of the Act. [S. 142(1), Art. 226]