Taxpayer Challenges Best Judgment Assessment Due to Missing Notice; CIT(A) to Review for Natural Justice Violation.

Validity of best judgement assessment u/s 144 - It is submitted that reply could not be submitted since the notice was not uploaded on the website - Violation of principles of natural justice - CIT (appeals) directed to consider the same in the first instance and, if he finds that there is a violation of principles of natural justice, pass appropriate orders. - HC .....

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