https://www.taxtmi.com/caselaws?id=765282 The ITAT set aside a show cause/draft assessment order where the AO provided only two days (19.04.2021 to 21.04.2021) for the assessee to respond. The tribunal held this timeframe violated principles of natural justice, citing precedent from Chhattisgarh HC in MM Wonder Park Private Limited case, which found seven days unreasonably short for section 148A(b) notices. The matter was remitted back to the AO with directions to afford reasonable opportunity of hearing to the assessee before deciding afresh. en-us Fri, 24 Jan 2025 00:00:00 +0530 Wed, 29 Jan 2025 09:00:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765282 The ITAT set aside a show cause/draft assessment order where the AO provided only two days (19.04.2021 to 21.04.2021) for the assessee to respond. The tribunal held this timeframe violated principles of natural justice, citing precedent from Chhattisgarh HC in MM Wonder Park Private Limited case, which found seven days unreasonably short for section 148A(b) notices. The matter was remitted back to the AO with directions to afford reasonable opportunity of hearing to the assessee before deciding afresh. Case-Laws Income Tax Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765282