Court sets aside assessment orders and demand notices under Income Tax Act due to breach of natural justice principles.

The Court set aside six assessment orders and demand notices under the Income Tax Act, 1961, due to a breach of natural justice principles. The Assessing Officer's unreasonable actions in expecting the petitioner to comply within impractical timeframes led to an unfair assessment process. A fresh assessment process was ordered, with the petitioner given four weeks to respond and the AO instructed to provide necessary information and a personal hearing. The writ petitions were disposed of with these directions, and parties were required to comply with the Court's decision based on the digitally signed order.

---

---

Issues involved:
The judgment concerns the challenge to six separate assessment orders of different Assessment Years (AY) under the Income Tax Act, 1961, based on the breach of principles of natural justice.

Details of the Judgment:

Assessment Orders and Notices:
The petitioner challenged the assessment orders and demand notices issued under the Income Tax Act, alleging a breach of natural justice. The petitioner was given short periods to file returns and provide information for multiple AYs.

Breach of Natural Justice:
The petitioner argued that the Assessing Officer (AO) did not grant the requested time to respond to notices, leading to an unfair assessment process. Despite representations made by the petitioner, no action was taken to address the concerns raised.

Judgment and Relief:
The Court found that the AO's actions were unreasonable, expecting the petitioner to gather information for multiple AYs within an impractical timeframe. As a result, the Court set aside the assessment orders and consequent demand notices.

Fresh Exercise and Directions:
The Court allowed the AO to conduct a fresh assessment process, starting from the stage when the initial notice was issued. The petitioner was directed to respond and provide relevant information within four weeks. The AO was instructed to provide all necessary information to the petitioner and grant a personal hearing to the authorized representative.

Disposition of Writ Petitions:
The writ petitions were disposed of with the above directions, and pending applications were closed. Parties were instructed to act based on the digitally signed copy of the order, ensuring compliance with the Court's decision.

---