On a writ the assessee challenged the assessment order on the ground that the assessee was given only 13 hours’ time in the night hours to reply to the show-cause notice on the proposed variation in income which was in violation of principles of natural justice. Allowing the petition the Court held that the second show-cause notice in respect of the proposed variation in income was issued to the assessee on March 27, 2023 at 19.10.33 p. m. and the assessee was given time to reply till 9.00 a. m. on March 28, 2023 which was in clear violation of principles of natural justice. The assessment order was set aside and the matter was remanded to the Assessing Officer (AY. 2018-19).
Sundaresan Suresh Kumar v. Asst. Unit.(2023)454 ITR 454 (Mad)(HC)
S. 144B : Faceless Assessment-Variation in income-Violation of Principles of natural Justice-Order set aside. [Art. 226]