On writ the High Court held that the petitioner had been able to establish, a prima facie case that the order was passed without granting personal hearing and the Assessing Officer had not taken into account explanation and material placed by petitioner . Order was set aside . The Assessing Officer was directed to pass a fresh order . Refer DJ Surfactants v. National E-Assessment Centre, ITD (2021) 281 Taxman 256 / 203 DTR 222/ 321 CTR 270 (Delhi.) (HC) for interim order . (AY. 2018-19)
DJ Surfactants v. National E-Assessment Centre, ITD (2021) 437 ITR 519/ 281 Taxman 316 (Delhi.) (HC)
S. 143(3): Assessment – Cash credit – Personal hearing was not given – Violation of principle of natural justice – Order was set aside. [ S.68, 220 ]