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    <title>2024 (8) TMI 435 - CALCUTTA HIGH COURT</title>
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    <description>Calcutta HC quashed reassessment proceedings for violating natural justice principles. Petitioner was not provided adequate 7 clear working days to respond to show cause notice issued on 13th February 2024 at 18:37 hrs, with Saraswati Puja falling on 14th February. The portal&#039;s submit response button was deactivated after the inadequate time period expired, preventing petitioner from filing response. Matter remanded to Faceless Assessment Unit with directions to reactivate portal within one week and allow petitioner 15 days to submit response.</description>
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      <description>Calcutta HC quashed reassessment proceedings for violating natural justice principles. Petitioner was not provided adequate 7 clear working days to respond to show cause notice issued on 13th February 2024 at 18:37 hrs, with Saraswati Puja falling on 14th February. The portal&#039;s submit response button was deactivated after the inadequate time period expired, preventing petitioner from filing response. Matter remanded to Faceless Assessment Unit with directions to reactivate portal within one week and allow petitioner 15 days to submit response.</description>
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