Tax Assessment Order Annulled Due to Breach of Natural Justice; Case Remanded for New Assessment Allowing Petitioner Response.

The HC of Calcutta annulled the assessment order dated 30th March 2022 under the Income Tax Act, 1961, for the assessment year 2013-2014, citing a breach of natural justice. The petitioner was denied the chance to reply to the show-cause notice. The matter is remanded to the AO for a new assessment, ensuring the petitioner can respond adequately.

---

---

The High Court of Calcutta set aside the impugned assessment order dated 30th March, 2022, under the Income Tax Act, 1961 for assessment year 2013-2014 due to violation of natural justice. The petitioner was not given an opportunity to reply to the show-cause-notice before the assessment order was passed. The case is remanded back to the Assessing Officer for a fresh assessment order with proper opportunity for the petitioner to respond. (Case Citation: TMI, WPA 8232 of 2022)

---