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Income Tax - Highlights / Catch Notes

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Denial of principles of natural justice - Less time to respond ...


Court Rules Denial of Natural Justice as Insufficient Time Given for Show Cause Response; Case Sent Back for Review.

October 11, 2021

Case Laws     Income Tax     HC

Denial of principles of natural justice - Less time to respond to SCN - As assessing officer ought to have stated as to why he gave only one day notice to respond and why notwithstanding the extension of time by a press release dated 24th April 2021 issued by CBDT extending the time to 30th June 2021, was he in a tearing hurry to pass the assessment order. - Matter restored back - HC

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