Petitioner received a show cause notice wherein assessee was directed to submit details and produce documents mentioned therein. Petitioner had sought for two weeks’ time to furnish required details since documents\/records sought for were voluminous in nature. Department had passed assessment orders without considering petitioner’s objections due to period of limitation. On writ the Court held that why department had not granted specific time despite petitioner’s specific request and, consequently, petitioner was not in a position to take further steps with regard to such decision taken, department had violated principles of natural justice. Accordingly\u00a0 the\u00a0 assessment orders\u00a0 were quashed\u00a0 and matters to be remanded back to department for fresh consideration. (AY. 2019-20,\u00a0 2020-21)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 153A : Assessment-Search-Assessment orders were passed without giving reasons as to why department had not granted specific time despite petitioner’s specific request-Assessment orders were quashed and matters to be remanded back to department for fresh consideration.[S. 143(3), 153B, Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-38255","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9X1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38255","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=38255"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38255\/revisions"}],"predecessor-version":[{"id":53125,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38255\/revisions\/53125"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38255"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38255"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38255"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}