Allowing the petition the Court held that the assessee had not been given five days time and effectively it had only 48 hours to submit reply and there was total violation of principles of natural justice, matter was to be remanded back to Assessing Officer for fresh consideration. Matter remanded.
Green Valliey Industries Ltd. v. Asst. Unit, Income-tax Department (2023) 330 CTR 1/ 147 taxmann.com 295 (Cal)(HC) Editorial : Order of single judge is set aside, Green Valliey Industries Ltd. v.Asst. Unit, Income-tax Department (2023) 330 CTR 4 (Cal)(HC)
S. 144B : Faceless Assessment-Opportunity of hearing-Principle of natural justice-Less than 48 hours to submit reply-Matter remanded back for fresh consideration. [S. 143(3), Art. 226]