https://www.taxtmi.com/caselaws?id=457303 The HC of Calcutta, in an intra-Court appeal, addressed the appellants' challenge to an assessment order under the Income Tax Act, citing a violation of natural justice. Despite the assessment order being appealable, the Court recognized the necessity of a proper hearing before the original authority. Consequently, the Court treated the assessment order as a draft, granting the appellants an opportunity to submit objections to the Assessing Officer within a specified timeframe. The Assessing Officer was instructed to complete the assessment per the National Faceless Assessment Centre's procedures. The appeal was disposed of without costs, and parties were granted an urgent certified copy of the order. en-us Tue, 21 Jun 2022 00:00:00 +0530 Sun, 15 Sep 2024 01:19:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457303 The HC of Calcutta, in an intra-Court appeal, addressed the appellants' challenge to an assessment order under the Income Tax Act, citing a violation of natural justice. Despite the assessment order being appealable, the Court recognized the necessity of a proper hearing before the original authority. Consequently, the Court treated the assessment order as a draft, granting the appellants an opportunity to submit objections to the Assessing Officer within a specified timeframe. The Assessing Officer was instructed to complete the assessment per the National Faceless Assessment Centre's procedures. The appeal was disposed of without costs, and parties were granted an urgent certified copy of the order. Case-Laws Income Tax Tue, 21 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457303