https://www.taxtmi.com/caselaws?id=752658 The HC set aside an ex parte assessment order passed under section 144B for violating principles of natural justice. The revenue authorities admitted no proceedings occurred on the scheduled date of 22.03.2024, yet passed an assessment order on 28.03.2024 without granting proper hearing opportunity to the assessee. The court found the two-day notice period inadequate and criticized the wholly ex parte proceedings conducted without the assessee's participation. The assessment order was treated as a final show-cause notice, with the assessee directed to file reply within one week. en-us Mon, 13 May 2024 00:00:00 +0530 Thu, 29 Aug 2024 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752658 The HC set aside an ex parte assessment order passed under section 144B for violating principles of natural justice. The revenue authorities admitted no proceedings occurred on the scheduled date of 22.03.2024, yet passed an assessment order on 28.03.2024 without granting proper hearing opportunity to the assessee. The court found the two-day notice period inadequate and criticized the wholly ex parte proceedings conducted without the assessee's participation. The assessment order was treated as a final show-cause notice, with the assessee directed to file reply within one week. Case-Laws Income Tax Mon, 13 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752658