The assessment was passed without issuing the specific show cause notice as regards various additions made in the assessment order. On writ the Court held that the Assessing Officer is expected to crystalise the issues and issue a show cause notice setting out the issues and solicit the response of the assessee. Assessment order was set aside. The Assessment order was directed to be passed within a period of sixteen weeks. (W.P. Nos. 1260, 1264 of 2020 dt. 17-5-2021) (AY. 2016-17)
Eshakti.com Pvt. Ltd. v. ACIT (2021) The Chamber’s Journal-July-P. 153 (Mad.)(HC)
S. 143(3) : Assessment-Show cause notice is mandatory-Assessing Officer is expected to crystalise the issues and issue a show cause notice setting out the issues and solicit the response of the assessee-Assessment order was set aside. [Art. 226]