Allowing the petition the Court set aside the assessment order on the ground of violation of principle of natural justice as the application too file further time to file reply was not considered. Matter remanded (AY. 2018-19)
Preethi Himachal & Co. v. UOI (2022) 285 Taxman 518 / 219 DTR 365/ 329 CTR 538 (HP)(HC)
S. 144B : Faceless Assessment-Natural justice-Application to file further time to file reply was not considered-Order was set aside. [S.143(3), Art. 226]