https://www.taxtmi.com/caselaws?id=755970 The HC set aside an assessment order under section 143(3) read with section 144B for violating principles of natural justice. While the petitioner was given adequate time to request personal hearing through the e-filing portal's video conferencing option and failed to utilize it properly, the court found that a subsequent show cause notice dated March 15, 2024 requiring response by March 19, 2024 provided insufficient time. The petitioner had only one working day to respond, violating the Standard Operating Procedure requiring 7 days response time. The court remanded the matter, directing the assessing officer to reactivate the portal and allow the petitioner 15 days to respond to the show cause notice. en-us Tue, 16 Jul 2024 00:00:00 +0530 Tue, 23 Jul 2024 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755970 The HC set aside an assessment order under section 143(3) read with section 144B for violating principles of natural justice. While the petitioner was given adequate time to request personal hearing through the e-filing portal's video conferencing option and failed to utilize it properly, the court found that a subsequent show cause notice dated March 15, 2024 requiring response by March 19, 2024 provided insufficient time. The petitioner had only one working day to respond, violating the Standard Operating Procedure requiring 7 days response time. The court remanded the matter, directing the assessing officer to reactivate the portal and allow the petitioner 15 days to respond to the show cause notice. Case-Laws Income Tax Tue, 16 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755970