Approvals under s.153D found mechanical and invalid; s.153A/s.153D assessments quashed; s.68 additions deleted where books rejected and s.144 best-jud...
The HC held that the impugned final assessment order under s.143(3) read with s.144B, the demand notice under s.156 and the penalty notice under s.274 read with s.217AAC for AY 2022-23 were vitiated by a gross violation of natural justice where the respondent afforded the assessee less than three days to file a reply. The court found a breach of the audi alteram partem principle (including the rule against bias) and concluded the petitioner was not heard before passing the assessment. The HC quashed and set aside the impugned orders and allowed the assessee's appeal.
The HC held that the impugned final assessment order under s.143(3) read with s.144B, the demand notice under s.156 and the penalty notice under s.274 read with s.217AAC for AY 2022-23 were vitiated by a gross violation of natural justice where the respondent afforded the assessee less than three days to file a reply. The court found a breach of the audi alteram partem principle (including the rule against bias) and concluded the petitioner was not heard before passing the assessment. The HC quashed and set aside the impugned orders and allowed the assessee's appeal.
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