https://www.taxtmi.com/caselaws?id=772383 Gujarat HC quashed assessment order u/s 143(3) r/w 144-B for violating natural justice principles. Assessee sought seven-day adjournment two days before hearing deadline but was denied. Court held that reasonable adjournment request cannot be refused without proper consideration. Assessment authority failed to provide adequate opportunity for reply and personal hearing as mandated under section 144-B. Order set aside; assessing officer directed to restart assessment process from draft order stage with proper show cause notice and hearing opportunity. en-us Fri, 09 May 2025 00:00:00 +0530 Sat, 07 Jun 2025 08:32:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772383 Gujarat HC quashed assessment order u/s 143(3) r/w 144-B for violating natural justice principles. Assessee sought seven-day adjournment two days before hearing deadline but was denied. Court held that reasonable adjournment request cannot be refused without proper consideration. Assessment authority failed to provide adequate opportunity for reply and personal hearing as mandated under section 144-B. Order set aside; assessing officer directed to restart assessment process from draft order stage with proper show cause notice and hearing opportunity. Case-Laws Income Tax Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772383