Against the order passed u/s. 144 of the Act, the assessee filed a writ petition stating that no reasonable opportunity was given. Allowing the petition the Court held that.the order dated December 15, 2019 passed under section 144 by the Income-tax Officer was to be set aside and the matter was remitted back to him to consider the objections and documentary evidence to be filed by the assessee. Matter remanded.(AY.2017-18)
Dwaraka Balaji Developers v. PCIT (2021) 433 ITR 46 (Telangana) (HC)
S. 144 : Best judgment assessment-Requested to file its objections-Order passed with in two days of reply-Matter remanded to Assessing Officer. [S. 142(1), 143(2), Art. 226]