Held, allowing the petition, that it was undisputed that the documents requested by the assessee were not supplied and an opportunity of cross-examination of the person was not granted to the assessee. Even otherwise, it was difficult for the assessee to submit a complete reply to the respondents within twelve hours. When the show-cause notice-cum-draft assessment order was issued to the assessee, reasonable and adequate opportunity was required to be given to him. Adequate opportunity was not given to the assessee and therefore, the assessment order was quashed and set aside. (AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 144B: Faceless Assessment-Variation proposed in draft. Twelve hours’ time granted to reply to show-cause notice-cum-draft assessment order-Documents requested not supplied-Request for cross-examination of person not granted Reasonable opportunity of being heard not granted Violation of principles of natural justice-Assessment order set aside.[S. 144,147, 148, 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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60109","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fDv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60109","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=60109"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60109\/revisions"}],"predecessor-version":[{"id":60110,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60109\/revisions\/60110"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60109"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60109"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60109"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}