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    <title>2021 (11) TMI 1135 - HIMACHAL PRADESH HIGH COURT</title>
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    <description>The High Court held that the assessment order and notice of demand issued under the Income Tax Act for the assessment year 2018-19 were in violation of natural justice principles as the petitioner was not given an opportunity to respond to proposed additions. Relying on judgments from other High Courts, the Court set aside the impugned order, allowing the petition. The respondents were directed to provide the petitioner with a fair opportunity to be heard in response to the show cause notice. The Court emphasized the importance of upholding natural justice in assessment proceedings.</description>
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      <description>The High Court held that the assessment order and notice of demand issued under the Income Tax Act for the assessment year 2018-19 were in violation of natural justice principles as the petitioner was not given an opportunity to respond to proposed additions. Relying on judgments from other High Courts, the Court set aside the impugned order, allowing the petition. The respondents were directed to provide the petitioner with a fair opportunity to be heard in response to the show cause notice. The Court emphasized the importance of upholding natural justice in assessment proceedings.</description>
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