Assessment u/s 144B - violation of principle of natural justice ...

Court Finds No Violation of Natural Justice in Section 144B Assessment; Petitioner's Multiple Adjournments Not Justified.

August 27, 2021

Case Laws     Income Tax     HC

Assessment u/s 144B - violation of principle of natural justice - series of adjournments were granted on the prayer of the petitioner from time to time - petitioner could not make out a case of any patent jurisdictional error or that the assessing officer acted contrary to any specific provision of law in course of the impugned assessment proceeding. - in my considered opinion, sufficient opportunities of hearing were given to the petitioner and there was no violation of principles of natural justice in course of impugned assessment proceeding - HC

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