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The HC set aside the assessment order passed under Sections 147, 144 read with Section 144B, by the National Faceless Assessment Unit for AY 2018-19, finding a violation of natural justice as the petitioner was not afforded an opportunity to produce evidence or substantiate that the tax liability had been discharged in AY 2019-20. The Court held that the same income cannot be subjected to double taxation and directed the AO to allow the petitioner to submit relevant documents and reconsider the liability afresh. Despite the existence of an alternative remedy through appeal, the writ petition was entertained due to the factual matrix and potential for double assessment. The matter was remitted for fresh adjudication, with the petitioner directed to appear before the AO within two weeks to present evidence and make submissions.
The HC set aside the assessment order passed under Sections 147, 144 read with Section 144B, by the National Faceless Assessment Unit for AY 2018-19, finding a violation of natural justice as the petitioner was not afforded an opportunity to produce evidence or substantiate that the tax liability had been discharged in AY 2019-20. The Court held that the same income cannot be subjected to double taxation and directed the AO to allow the petitioner to submit relevant documents and reconsider the liability afresh. Despite the existence of an alternative remedy through appeal, the writ petition was entertained due to the factual matrix and potential for double assessment. The matter was remitted for fresh adjudication, with the petitioner directed to appear before the AO within two weeks to present evidence and make submissions.
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