The High Court reviewed the validity of an assessment where only ...

Court says one day to respond to notice is unfair! Bank proof shows less money received. Order overturned, case sent back for review.

June 28, 2024

Case Laws     Income Tax     HC

The High Court reviewed the validity of an assessment where only one day was given to respond to a show cause notice, deeming it unreasonable and a violation of natural justice. The petitioner submitted evidence from a bank stating a lesser amount received than assessed. Consequently, the court set aside the order and remanded for reconsideration, noting the failure to consider the evidence. The court allowed the assessee's appeal, finding the assessment order unsustainable.

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