Allowing the petition the Court held that the department arbitrarily made assessment on 24-12-2019 under section 144 of the Act. Since petitioner was not granted time to reply and no personal hearing was granted, it was a case of violation of principles of natural justice, accordingly the assessment order was to be set aside and matter was remitted back. (AY 2017-18)
Jaffaorulla Syeaadunnishaa v. ACIT (2021) 282 Taxman 400 (Mad.)(HC)
S. 144 : Best judgment assessment-Violation of principle of natural justice-Sufficient time was not granted and personal hearing was not granted-Matter was remitted back. [S. 143(2), 156, Art. 226]