2021 (10) TMI 464

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....ioner has impugned the assessment order dated 25th April 2021 on the ground that principles of natural justice has been violated by respondents in as much as, respondents gave little over 24 hours to file reply to the show cause notice and went ahead and passed the impugned order. 2. By a show cause notice dated 23rd April 2021, petitioner was called upon to show cause as to why assessment for AY....

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..... 3. In our view, the assessing officer ought to have stated as to why he gave only one day notice to respond and why notwithstanding the extension of time by a press release dated 24th April 2021 issued by CBDT extending the time to 30th June 2021, was he in a tearing hurry to pass the assessment order. 4. In our view this assessment order has to be set aside. We hereby set aside the order. Con....