https://www.taxtmi.com/caselaws?id=443417 The court set aside the assessment order for AY 2013-14 due to a violation of natural justice principles. The petitioner's request for an extension to respond to the show cause notice was denied, leading to the portal's closure before the extended deadline. The court emphasized the importance of providing the petitioner with a fair opportunity to respond and granted liberty to the AO to conduct a fresh assessment after the petitioner submits a response within three weeks. Procedural fairness and the opportunity for effective presentation of the case were highlighted in this judgment. en-us Tue, 29 Aug 2023 00:00:00 +0530 Sat, 23 Sep 2023 08:36:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443417 The court set aside the assessment order for AY 2013-14 due to a violation of natural justice principles. The petitioner's request for an extension to respond to the show cause notice was denied, leading to the portal's closure before the extended deadline. The court emphasized the importance of providing the petitioner with a fair opportunity to respond and granted liberty to the AO to conduct a fresh assessment after the petitioner submits a response within three weeks. Procedural fairness and the opportunity for effective presentation of the case were highlighted in this judgment. Case-Laws Income Tax Tue, 29 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443417