The HC quashed an undated assessment order under s.143(3) of the ...

Assessment Order Quashed: AO Improperly Consulted Superiors and Violated Natural Justice Under Section 143(3)

March 15, 2025

Case Laws Income Tax HC

The HC quashed an undated assessment order under s.143(3) of the Income Tax Act, finding multiple legal deficiencies. The AO improperly abdicated discretionary authority by consulting with superior officers who actively participated in drafting the assessment order rather than merely approving it as required by CBDT Circular. The court determined that principles of natural justice were violated as the petitioner was not afforded reasonable opportunity to present a defense. Additionally, the assessment order was deemed time-barred, as evidence showed it was not actually made by March 31, 2024, despite revenue authorities' claims. The HC rejected the revenue's "flimsy attempt" to retroactively establish timely issuance, declaring the order non est and legally unsustainable.

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The HC quashed an undated assessment order under s.143(3) of the ...

Assessment Order Quashed: AO Improperly Consulted Superiors and Violated Natural Justice Under Section 143(3)

March 15, 2025

Case Laws Income Tax HC

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