Home › Income-Tax Act › Deepak Garg v. UOI (2022) 440 ITR 575 (Delhi) ( HC )Deepak Garg v. UOI (2022) 440 ITR 575 (Delhi) ( HC )

Deepak Garg v. UOI (2022) 440 ITR 575 (Delhi) ( HC )Deepak Garg v. UOI (2022) 440 ITR 575 (Delhi) ( HC )

S. 143(3) : Assessment –Show cause notice granting time of only four days – Assessment order passed in violation of principles of natural justice to be set aside. [ Art , 226 ] S. 143(3) : Assessment –Show cause notice granting time of only four days – Assessment order passed in violation of principles of natural justice to be set aside. [ Art , 226 ]

Where the show cause notice issued by the Assessing Officer only granted a period of four days for filing the details and the assessee requested for an accommodation of fifteen days. As the limitation for passing the assessment order was not expiring for another two months, and yet, the Assessing Officer passed the assessment order without granting an adjournment and without even referring to the request for adjournment, the order was to be set aside. (AY. 2018-19)