https://www.taxtmi.com/highlights?id=71912 Best judgment assessment - the notice dated 12.07.2022 under Section 142(1) of the Act was clearly vitiated on account of granting hardly three days to the petitioner to respond. Denial of sufficient time to respond was not just an abrogation of jus naturale but the same also infringed clause B(1) of the Standard Operating Procedure of the CBDT - Draft assessment orders and demand set aside - HC en-us Sat, 09 Sep 2023 09:37:45 +0530 Sat, 09 Sep 2023 09:37:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71912 Best judgment assessment - the notice dated 12.07.2022 under Section 142(1) of the Act was clearly vitiated on account of granting hardly three days to the petitioner to respond. Denial of sufficient time to respond was not just an abrogation of jus naturale but the same also infringed clause B(1) of the Standard Operating Procedure of the CBDT - Draft assessment orders and demand set aside - HC Highlights Income Tax Sat, 09 Sep 2023 09:37:45 +0530 https://www.taxtmi.com/highlights?id=71912