The High Court considered the validity of an assessment order u/s 143(3) r/w sec 144B, focusing on the...

The High Court considered the validity of an assessment order u/s 143(3) r/w sec 144B, focusing on the alleged violation of natural justice principles. The petitioner filed a writ petition after 30 days from the order date. The court noted that prior notices were issued u/s 143(2) and 142(1), and the petitioner had responded. Despite knowing the deadline, the petitioner sought an adjournment, extending the response deadline. The petitioner attempted to submit a response after office hours, failing to demonstrate prejudice from the assessing officer's actions. The court found the order appealable and, despite no proven prejudice, granted the petitioner liberty to appeal within 15 days with a condonation request. The appellate authority must hear and decide the appeal within 6 weeks, considering the petitioner's response and grounds. .....

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