9911796707
TMI Blog2023 (7) TMI 1521X X X X Extracts X X X X X X X X Extracts X X X X ..... JUSTICE S SUNIL DUTT YADAV FOR THE PETITIONER: SRI. ANNAMALAI. S., ADVOCATE FOR THE RESPONDENTS: SRI. E.I. SANMATHI., ADVOCATE ORDER The petitioner has sought for setting aside of the assessment order dated 19.05.2023 passed by respondent No.2 under Section 147 read with Section 144B of the Income Tax Act, 1961 (for short, '1961 Act') at Annexure-A1, setting aside of the computation sheet at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 seeking for reply before 15.05.2023, which time for response is contrary to the SOP applicable for faceless assessment, copy of which is produced at Annexure-T. 3. Attention is drawn to Clause N.1.3 which observes that the time for response to a show cause notice ought to be 7 days from the issue of show cause notice. He submitted that in the assessment order it was observed that there was no r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iven for the purpose of making out a response. 6. It is clear that the plea of prejudice caused to the petitioner and violation of principles of natural justice is a contention that requires acceptance. Accordingly, on the sole ground, the matter is remanded to the stage post show cause notice at Annexure-J dated 10.05.2023. The petitioner is at liberty to make out his reply to the show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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