Vijaykumar Poornima v. NFAC [2024] 162 taxmann.com 394/ (2025) 478 ITR 676 (Mad)(HC)

S. 147 : Reassessment-Principle of natural justice-Order passed in hurry to avoid time getting barred and without giving assessee adequate opportunity to be heard-Not valid.[S.143(1), 148, 153, Art. 226]

On writ the Court held, that the orders passed on March 30, 2022 were preceded by the notices and show-cause notices-cum-draft assessment orders dated March 26, 2022. It was evident that the assessment orders had been passed in a hurry to avoid lapsing of the assessment proceeding due to limitation under section 153 of the Act. There had been a manifest violation of principles of natural justice as not enough time was given to the assessee to respond to the respective show-cause notices-cum-draft assessment orders dated March 26, 2022 and therefore, the orders were liable to be quashed as not enough time was given to the assessee to respond to the respective show-cause notices-cum-draft assessment orders dated March 26, 2022. The cases were to be sent back to the Additional Commissioner to pass a fresh order by giving opportunity to the assessee to file a reply or representation to the respective show-cause notices-cum-draft assessment orders dated March 26, 2022.(SJ) (AY. 2008-09, 2014-15, 2015-16) 

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