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    <title>2023 (7) TMI 1355 - DELHI HIGH COURT </title>
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    <description>The HC set aside the assessment order for the Assessment Year 2013-14 due to a breach of natural justice, as notices were sent to an incorrect email address, and insufficient time was provided for the petitioner to respond. The court ruled that the petitioner must be given a minimum of seven days to reply to the show-cause notice and allowed two weeks for the petitioner to respond. The Assessing Officer was instructed to reopen the portal for submissions and issue a new assessment order after considering the petitioner&#039;s responses. The writ petition was disposed of, and the interlocutory application was closed.</description>
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      <description>The HC set aside the assessment order for the Assessment Year 2013-14 due to a breach of natural justice, as notices were sent to an incorrect email address, and insufficient time was provided for the petitioner to respond. The court ruled that the petitioner must be given a minimum of seven days to reply to the show-cause notice and allowed two weeks for the petitioner to respond. The Assessing Officer was instructed to reopen the portal for submissions and issue a new assessment order after considering the petitioner&#039;s responses. The writ petition was disposed of, and the interlocutory application was closed.</description>
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