Tribunal remanded the matter to the Assessing Officer by issuing specific directions regarding examining certain claim of assessee. The Assessing Officer has passed the order within two days from issuance of notice. On writ allowing the petition the Court held that Order was passed within short period of two days from issuance of notice which is violation of principle of natural justice. Accordingly the Assessment order was quashed and set aside. Liberty was given to the petitioner to produce additional documents and file additional pleadings before the Assessing Authority in support of its claim. (AY. 2010-11)
Rahim Saib Hiryaur Hyder Ali v.NFAC (2023) 457 ITR 253/291 Taxman 175 (Karn)(HC)
S. 144B : Faceless Assessment-Order was passed within short period of two days from issuance of notice-Violation of principle of natural justice-Assessment order was quashed and set aside.[143(3), Art. 226]