https://www.taxtmi.com/caselaws?id=448898 HC held impugned assessment orders passed under s.147 r.w.s.144B and notices u/s 221(1) invalid for violation of natural justice, observing mandatory requirement of s.143(2) was not complied with and inadequate time was given to respond to show-cause cum draft assessment notices. Orders appeared hurried to evade s.153 limitation. HC quashed the assessment orders and s.221(1) notices and remitted the matters to the assessing authority to pass fresh orders after affording the assessee a proper opportunity to file replies. Decision for the assessee. en-us Wed, 03 Jan 2024 00:00:00 +0530 Mon, 15 Sep 2025 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448898 HC held impugned assessment orders passed under s.147 r.w.s.144B and notices u/s 221(1) invalid for violation of natural justice, observing mandatory requirement of s.143(2) was not complied with and inadequate time was given to respond to show-cause cum draft assessment notices. Orders appeared hurried to evade s.153 limitation. HC quashed the assessment orders and s.221(1) notices and remitted the matters to the assessing authority to pass fresh orders after affording the assessee a proper opportunity to file replies. Decision for the assessee. Case-Laws Income Tax Wed, 03 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448898