https://www.taxtmi.com/caselaws?id=770258 The Orissa HC set aside an assessment order passed under Section 143(3) r/w Section 144B, finding violation of natural justice principles. The NFA unit granted the petitioner only four days to upload voluminous documents, which was deemed insufficient. Additionally, the Assessing Authority failed to consider documents uploaded on 14.03.2025 despite passing the assessment order on 18.03.2025, after considering earlier uploads from 01.03.2025 and 09.03.2025. The matter was remitted to the National Faceless Assessment Unit for fresh adjudication regarding AY 2023-24. en-us Mon, 05 May 2025 00:00:00 +0530 Thu, 08 May 2025 09:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770258 The Orissa HC set aside an assessment order passed under Section 143(3) r/w Section 144B, finding violation of natural justice principles. The NFA unit granted the petitioner only four days to upload voluminous documents, which was deemed insufficient. Additionally, the Assessing Authority failed to consider documents uploaded on 14.03.2025 despite passing the assessment order on 18.03.2025, after considering earlier uploads from 01.03.2025 and 09.03.2025. The matter was remitted to the National Faceless Assessment Unit for fresh adjudication regarding AY 2023-24. Case-Laws Income Tax Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770258