https://www.taxtmi.com/caselaws?id=767548 The Madras HC quashed an assessment order under Section 143(3) and penalty orders under Sections 270A and 271AAD(1)(i) for violating principles of natural justice. The petitioner received Annexure I to the show cause notice only two days before the hearing date, with insufficient time to respond. Despite requests for additional time, the assessment order was passed hurriedly to avoid limitation under Section 153B. The court found clear violation of natural justice principles and remitted the case back to the assessing officer for fresh assessment on merits. en-us Wed, 29 Jan 2025 00:00:00 +0530 Thu, 20 Mar 2025 08:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767548 The Madras HC quashed an assessment order under Section 143(3) and penalty orders under Sections 270A and 271AAD(1)(i) for violating principles of natural justice. The petitioner received Annexure I to the show cause notice only two days before the hearing date, with insufficient time to respond. Despite requests for additional time, the assessment order was passed hurriedly to avoid limitation under Section 153B. The court found clear violation of natural justice principles and remitted the case back to the assessing officer for fresh assessment on merits. Case-Laws Income Tax Wed, 29 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767548