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Assessment order u/s 147 read with Section 144B was challenged on grounds of violation of principles of natural justice as virtual hearing was not granted despite request and assessment order was passed within short notice. The Court held that granting only two days' time to respond to show cause notice and not providing opportunity for virtual hearing despite request constituted breach of principles of natural justice. Relying on precedent, the Court quashed the assessment order, consequential demand notice, and penalty notice, allowing the writ petition on these grounds.
Assessment order u/s 147 read with Section 144B was challenged on grounds of violation of principles of natural justice as virtual hearing was not granted despite request and assessment order was passed within short notice. The Court held that granting only two days' time to respond to show cause notice and not providing opportunity for virtual hearing despite request constituted breach of principles of natural justice. Relying on precedent, the Court quashed the assessment order, consequential demand notice, and penalty notice, allowing the writ petition on these grounds.
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