9911796707
TMI Blog2023 (5) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... ected on the ground that time for completion of assessment is barred on 31.03.2023. - HELD THAT:- Admittedly, the second show cause notice was issued to the petitioner on 27.03.2023 at 19.10.33 p.m. and the petitioner was given time to reply till 9.00a.m. on 28.03.2023, which is clear violation of principles of natural justice. The impugned order passed by the first respondent is set aside and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent to re-do the Assessment afresh after giving opportunity to the petitioner. 2.The case of the petitioner is that the petitioner is an assessee under the respondents. The petitioner was issued with first show cause notice on 06.03.2023 and time to file reply was given till 09.03.2023 and the petitioner filed a reply on 09.03.2023 enclosing the bank statements and details of sales of cars. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner submitted that the petitioner has filed this writ petition only for the limited point that the respondents did not provide opportunity to the petitioner to enable the petitioner to file detailed explanation. The second show cause notice proposing to assess the variation was issued to the petitioner on 27.03.2023 at 19.10.33 p.m. and the petitioner was given only 13 hours time to reply i.e., t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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