High Court quashes assessment orders for breaching natural justice, orders fresh assessment.

The High Court set aside the assessment orders due to the violation of natural justice principles in the assessment process. The Assessing Officer disregarded the timeline given to the petitioner and proceeded with the assessment. The court directed a fresh assessment, providing the petitioner with all relevant information, a personal hearing, and three weeks to furnish required information.

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Issues involved: Violation of principles of natural justice in assessment process.

Summary:
The petitioner raised concerns over the violation of principles of natural justice in the assessment process. The petitioner was issued notices for Assessment Years 2013-14 to 2019-20, granting time to file returns within thirty days. Subsequently, the Assessing Officer (AO) sought information under Section 142(1) of the Income Tax Act 1961, to which the petitioner requested an extension of thirty days. Despite this, the AO proceeded to pass assessment orders dated 28.03.2023, disregarding the timeline given in the initial notice. The High Court set aside the impugned assessment orders, allowing the AO to conduct a fresh assessment. The AO is directed to provide all relevant information to the petitioner, grant a personal hearing, and ensure the petitioner furnishes the required information within three weeks from the date of the order. The writ petition was disposed of accordingly.

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