https://www.taxtmi.com/caselaws?id=775629 The HC set aside the assessment order passed under Sections 147, 144 read with 144B, finding a violation of natural justice as the petitioner was denied an opportunity to present evidence that the disputed income had already been taxed in AY 2019-20. The court noted the risk of double taxation on the same transaction for AY 2018-19 and held that the petitioner must be allowed to submit documents before the AO for proper adjudication. Despite the existence of alternative remedies, the writ petition was entertained due to the factual matrix and denial of opportunity. The matter was remitted to the AO to pass fresh orders after hearing the petitioner, who was directed to appear within two weeks to produce evidence and make submissions. en-us Thu, 24 Jul 2025 00:00:00 +0530 Mon, 28 Jul 2025 08:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775629 The HC set aside the assessment order passed under Sections 147, 144 read with 144B, finding a violation of natural justice as the petitioner was denied an opportunity to present evidence that the disputed income had already been taxed in AY 2019-20. The court noted the risk of double taxation on the same transaction for AY 2018-19 and held that the petitioner must be allowed to submit documents before the AO for proper adjudication. Despite the existence of alternative remedies, the writ petition was entertained due to the factual matrix and denial of opportunity. The matter was remitted to the AO to pass fresh orders after hearing the petitioner, who was directed to appear within two weeks to produce evidence and make submissions. Case-Laws Income Tax Thu, 24 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775629