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of <h1>Court admits petition, stays assessment order, serves notice. Direction to tax authorities for review.</h1> <h3>ROYAL LAKE CITY Versus NATIONAL E-ASSESSMENT CENTRE</h3> ROYAL LAKE CITY Versus NATIONAL E-ASSESSMENT CENTRE - TMI Issues involved:Violation of principles of natural justice in passing assessment order before the deadline for filing reply expired.Detailed Analysis:Issue 1: Violation of principles of natural justiceThe petitioner argued that the assessment order was passed before the deadline for filing a reply had expired, leading to a violation of principles of natural justice. The petitioner was given time until 23:59 hours of 26.03.2021 to respond to the proposed modification in the draft assessment order. The petitioner submitted the reply on 26.03.2021 within the specified time frame. However, the Assessing Officer proceeded to pass the assessment order on 25.03.2021, a day before the deadline. This act was considered a gross violation of principles of natural justice as it did not afford the petitioner a fair opportunity to respond adequately.Judgment:The Court found a prima facie case for consideration and admitted the petition. It issued a notice and stayed the effect and operation of the impugned assessment order dated 25.03.2021 until further orders were given by the Court. Additionally, the Court directed that a copy of the order be forwarded to the Chairman, Central Board of Direct Taxes, and the Principal Chief Commissioner of Income Tax, Ahmedabad for their perusal. This comprehensive analysis highlights the key issue of violation of principles of natural justice in the passing of the assessment order, leading to the Court's decision to admit the petition and stay the order pending further proceedings.
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