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<h1>Assessment order set aside for patent breach of natural justice; AO must treat pending reply as show-cause and reopen assessment</h1> HC found the assessment order vitiated by a patent breach of natural justice and set it aside despite availability of an appellate remedy. The matter was ... Validity of assessment order u/s 143(3) - violation of principles of natural justice by contending that before passing the impugned order no show cause notice was issued - HELD THAT:- Considering all and in view of exceptional circumstances in spite of availability of alternative remedy by way of appeal, on the ground of patent violation of principles of natural justice the aforesaid impugned order is set aside and the matter is remanded back to the assessing officer concerned to pass fresh assessment order after considering the reply to be filed by the petitioner against the impugned assessment order by treating the same as show cause notice, within a period of four weeks from date and the assessing officer concerned shall pass a fresh assessment order after considering such reply, in accordance with law and after giving opportunity of hearing to the petitioner or its authorised representative, within eight weeks from the date of receipt of such reply. Writ petition challenged the impugned assessment order dated 22nd March, 2024 under Section 143(3) of the Income Tax Act, 1961 (assessment year 2022-23) on grounds of 'violation of principles of natural justice' because no show cause notice was issued and the petitioner had no opportunity to file a reply. The respondents did not deny this admitted position. On the basis of a 'patent violation of principles of natural justice' and despite availability of an alternative remedy by way of appeal, the impugned order was set aside and the matter remanded to the assessing officer. The petitioner's reply is to be treated as a show cause notice and filed within four weeks from date; the assessing officer shall pass a fresh assessment order after considering such reply and 'after giving opportunity of hearing to the petitioner or its authorised representative,' within eight weeks from receipt of the reply. Writ petition WPO 287 of 2024 disposed of.
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