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An assessment order passed under section 143(3) read with section 144B was set aside because the assessee's reply was not considered and the position on the adjournment request was not clearly communicated. The Court held that, where an adjournment is sought, the Assessing Officer must communicate whether it is granted and, if so, the next date of hearing through the prescribed mode. Since the assessee filed a reply within the time stated and the impugned order made no reference to that reply or the accompanying submissions, the order breached the right of hearing and violated principles of natural justice. The assessment and demand notice were quashed and the matter remitted for fresh assessment after due hearing.
An assessment order passed under section 143(3) read with section 144B was set aside because the assessee's reply was not considered and the position on the adjournment request was not clearly communicated. The Court held that, where an adjournment is sought, the Assessing Officer must communicate whether it is granted and, if so, the next date of hearing through the prescribed mode. Since the assessee filed a reply within the time stated and the impugned order made no reference to that reply or the accompanying submissions, the order breached the right of hearing and violated principles of natural justice. The assessment and demand notice were quashed and the matter remitted for fresh assessment after due hearing.
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