Allowing the petition the court held that the assessee sent a reply and further sought an adjournment to file voluminous details, no personal hearing was granted to assessee. Court held that the order passed was a clear violation of principles of natural justice. Order was set aside. (AY. 2017-18)
Kalidoss Bharath v. ACIT (2021) 282 Taxman 478 (Mad.)(HC)
S. 144 : Best judgment assessment-Violation of principle of natural justice-Details filed in response to notice u/s 142(1) was not considered-No personal hearing was not granted-Order was set aside [S. 44AB, 142(1), Art 226]