Dipak Natwarlal Dholakiya v. ACIT (2023) 293 Taxman 192 (Guj.)(HC)

S. 144B : Faceless Assessment-Long term capital gains-Violation of principle of natural justice-Allowing the time of 12 hours-Holiday-There was gross violation of principles of natural justice-The final assessment order was quashed.[S. 263, Art. 226]

Assessing Officer issued show cause notice-cum-draft assessment order on 17-3-2022 and directed assessee to comply with same on 18-3-2022 allowing a time of 12 hours. The  Assessing Officer passed fresh assessment order making additions and raised demand. On writ the allowing  the petition the Court held that    18-3-2022 was a holiday and furthermore final assessment order was directed to be responded to on same day.  There was gross violation of principles of natural justice accordingly the  final assessment order was quashed. The Assessing officer may initiate any action from the stage where it has been left.  (AY. 2016-17)