Assessee was issued with a show cause notice proposing addition to its income. Since assessee was not ready with reply, it requested for adjournment. The Assessing Officer has passed the order without giving assessee an opportunity to reply by granting adjournment. On writ the Court held that the Assessing Officer passed assessment order by making addition. On writ the Court held that since order had been passed in violation of principles of natural justice, same was set aside. (AY. 2018-19)(SJ)
Dinamalar v. ACIT (2024) 299 Taxman 406 (Mad.)(HC)
S. 68 : Cash credits-Principle of natural justice-Adjournment application is not considered-Order is set aside [S. 143(3), Art. 226]