9911796707
TMI Blog2023 (7) TMI 1521X X X X Extracts X X X X X X X X Extracts X X X X ..... rder - Shorter period given to file response - violation of principles of natural justice as the show cause notice was issued on 10.05.2023 seeking for reply before 15.05.2023, which time for response is contrary to the SOP applicable for faceless assessment - HELD THAT:- It is clear that the notice has been issued on 10.05.2023 by 18.14 hours. The response was directed to be made by 15.05.2023. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission of the petitioner is taken note of. Accordingly, Annexures-A1 to A4 are set aside. - THE HON'BLE MR 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... violation of principles of natural justice as the show cause notice at Annexure-J was issued on 10.05.2023 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clear violation of the applicable SOP at Clause N.1.3 which requires that at least 7 days time to be given 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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