https://www.taxtmi.com/caselaws?id=774759 The Orissa HC set aside an assessment order passed under Section 147 read with Section 144B of the IT Act due to violation of natural justice principles. The National Faceless Assessment Centre (NFAC) granted the petitioner only four days to upload evidence and submit reply to show cause notice issued on 22.02.2025 with deadline of 26.02.2025. The court noted that Standard Operating Procedure mandates seven days for reasonable opportunity to assessee. Finding the shortened timeframe inadequate for furnishing voluminous documents and non-compliant with established procedures, the court allowed the petitioner's appeal and set aside the assessment order. en-us Fri, 16 May 2025 00:00:00 +0530 Mon, 14 Jul 2025 08:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774759 The Orissa HC set aside an assessment order passed under Section 147 read with Section 144B of the IT Act due to violation of natural justice principles. The National Faceless Assessment Centre (NFAC) granted the petitioner only four days to upload evidence and submit reply to show cause notice issued on 22.02.2025 with deadline of 26.02.2025. The court noted that Standard Operating Procedure mandates seven days for reasonable opportunity to assessee. Finding the shortened timeframe inadequate for furnishing voluminous documents and non-compliant with established procedures, the court allowed the petitioner's appeal and set aside the assessment order. Case-Laws Income Tax Fri, 16 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774759