The assessment order was passed making addition of Rs 29, 51, 28, 460 under section 68 of the Act, without giving a reasonable opportunity of hearing also not providing the draft assessment order. The assessee filed the writ petition. High Court set a side the order of the Assessing Officer for violation of natural justice and not providing draft assessment order. (AY. 2018-19)
Setu Securities (P) Ltd. v. NFAC (2021) 323 CTR 646 / 207 DTR 425 (Bom.)(HC)
S. 144B : Faceless Assessment-Cash credits-Violation of principle of natural justice-Two days’ time was not granted-Draft assessment order was not provided-Assessment order was set aside. [Art. 226]