Magick Woods Exports P. Ltd. v. Add. CIT (2022) 440 ITR 607 (Mad.)(HC)

S. 144B : Faceless Assessment-Violation of principle of natural justice-Request for adjournment to notice and draft assessment order-Neither rejected nor duly intimated-Order was set aside. [S. 143(3), Art. 226]

Allowing the petition the Court held that  there was violation of the principles of natural justice. The request for adjournment by the assessee had neither been rejected nor had the assessee been duly intimated. The assessment order was liable to be set aside. The assessee was to comply with the directions in the notice and intimate the Assessing Officer accordingly. Upon receipt of objections, the Assessing Officer was to give an opportunity of hearing to the assessee.