https://www.taxtmi.com/caselaws?id=758718 HC set aside assessment order u/s 143(3) for violating principles of natural justice. Court found opportunity granted to petitioner was illusory rather than real, noting that fixing time limits during working hours of notified date has been deprecated. Assessing officer invoked Sections 37 and 40 instead of referring matter to TPO. Relying on precedent where petitioner given time only till 11:30 AM to file objections before assessment order passed same day, HC held this denied effective opportunity to present case. Matter remanded to assessing officer for fresh decision with reasonable opportunity to petitioner. en-us Fri, 12 Apr 2024 00:00:00 +0530 Tue, 17 Sep 2024 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758718 HC set aside assessment order u/s 143(3) for violating principles of natural justice. Court found opportunity granted to petitioner was illusory rather than real, noting that fixing time limits during working hours of notified date has been deprecated. Assessing officer invoked Sections 37 and 40 instead of referring matter to TPO. Relying on precedent where petitioner given time only till 11:30 AM to file objections before assessment order passed same day, HC held this denied effective opportunity to present case. Matter remanded to assessing officer for fresh decision with reasonable opportunity to petitioner. Case-Laws Income Tax Fri, 12 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758718