2022 (5) TMI 1662 - HC - Income Tax

Validity of assessment order passed u/s 147 r.w.s. 144B - violation of principle of natural justice by not providing the petitioner an opportunity to file reply to the show-cause-notice - HELD THAT - The impugned assessment order dated 30th March 2022 which has been passed before the expiry of the time granted by the Assessing Officer to the petitioner to file reply to the aforesaid show-cause- notice relating to the draft assessment in question and further in view of the technical glitches in the portal of the Department by which petitioner could not file his aforesaid objection the impugned assessment order is not sustainable in law and the same is set aside and the case is remanded back to the Assessing Officer concerned to pass a fresh assessment order in accordance with law after giving an opportunity to the petitioner to file reply to the aforesaid show-cause-notice

Summary

The High Court of Calcutta set aside the impugned assessment order dated 30th March, 2022, under the Income Tax Act, 1961 for assessment year 2013-2014 due to violation of natural justice. The petitioner was not given an opportunity to reply to the show-cause-notice before the assessment order was passed. The case is remanded back to the Assessing Officer for a fresh assessment order with proper opportunity for the petitioner to respond. (Case Citation: TMI, WPA 8232 of 2022)