Hon’ble High Court was pleased to quash the assessment order passed as the same was passed in breach of principal of natural justice without considering the adjournment application filed and thus, without providing the assessee an appropriate opportunity of being heard. Order is quashed and set aside. Matter is remanded back. (AY. 2022-23)
Kaypee Enterprise v. Asst. Unit, ITD (2024) 301 Taxman 73 (Guj.)(HC)
S. 144B: Faceless Assessment-Show cause notice along with draft assessment order-Assessment order passed without consideration the adjournment application filed online-Against the principals of natural justice-Order is quashed and set aside-Matter is remanded back. [S.143(3), 144B(1) (vii), Art. 226]