On writ, the Court held that in the interest of justice, an opportunity had to be given to the assessee to submit his explanation to the notice issued by the Assessing Officer. The assessment order is set aside. The Assessing Officer was to give the assessee the opportunity to be heard and pass orders afresh thereafter in accordance with law. (AY. 2017-18)
Kovi Guravaiah Naidu.v. NFAC (2025) 483 ITR 294 (AP)(HC)
S.143(3): Assessment-Principle of natural justice-Order passed without giving assessee adequate opportunity of hearing-Order is set aside.[Art. 226]
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