https://www.taxtmi.com/caselaws?id=312745 Delhi HC set aside assessment order u/s 143(3) where AO added compensation received as revenue and made adjustments for turnover variance between ITR and GST returns without granting personal hearing to petitioner. Court found no show cause notice was issued nor hearing granted before assessment. AO's reason of deliberate procrastination by assessee was insufficient justification. Court held personal hearing could have clarified turnover reconciliation issues and directed AO to pass fresh assessment order with proper opportunity of hearing. en-us Wed, 22 Mar 2023 00:00:00 +0530 Tue, 05 Mar 2024 08:58:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312745 Delhi HC set aside assessment order u/s 143(3) where AO added compensation received as revenue and made adjustments for turnover variance between ITR and GST returns without granting personal hearing to petitioner. Court found no show cause notice was issued nor hearing granted before assessment. AO's reason of deliberate procrastination by assessee was insufficient justification. Court held personal hearing could have clarified turnover reconciliation issues and directed AO to pass fresh assessment order with proper opportunity of hearing. Case-Laws Income Tax Wed, 22 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312745