Sudev Industries Ltd. v. NFAC (2022) 284 Taxman 214 (Delhi)(HC)

S. 144B : Faceless Assessment-Opportunity of hearing-Violation of principle of natural justice-Order was set aside-Directed to pass reasoned order in accordance with law. [S. 144B(7), Art. 226]

Allowing the petition the Court held that the Assessing Officer had proceeded to pass impugned assessment order without dealing with request of assessee for adjournment, there had been a violation of principles of natural justice. Order was set aside  with direction to pass a reasoned order in accordance with law. (AY. 1995-96)