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HC invalidated the assessment order under Section 144B due to violation of natural justice principles. The assessment was conducted without proper verification of the ITBA portal and without granting the taxpayer an opportunity for hearing during the COVID-19 pandemic. The court quashed the existing order and remanded the matter back to the Assessment Unit with directions to conduct a fresh assessment, ensuring due process by providing a proper hearing to the petitioner in accordance with legal requirements.
HC invalidated the assessment order under Section 144B due to violation of natural justice principles. The assessment was conducted without proper verification of the ITBA portal and without granting the taxpayer an opportunity for hearing during the COVID-19 pandemic. The court quashed the existing order and remanded the matter back to the Assessment Unit with directions to conduct a fresh assessment, ensuring due process by providing a proper hearing to the petitioner in accordance with legal requirements.
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