2021 (11) TMI 1118

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....and Mr. Gaurav Mahajan, learned counsel for the respondent. The present writ petition has been filed to challenge the assessment order dated 30.09.2021 passed in the case of the petitioner for the assessment year 2019-20. The submission advanced by learned counsel for the petitioner is, upon the assessment proceedings being taken up for A.Y. 2019-20 by the National Faceless Assessment Centre....

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.... Nos. 16 and 17 of the writ petition, it has been specifically stated that the petitioner did not receive any further communication from the respondent and that he was straightaway visited with the assessment order dated 30.09.2021. Thus, the impugned order stated to have been passed in complete violation of essential principle of natural justice. Though, Mr. Mahajan did pray for time to fil....

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....for opportunity of hearing being denied to the petitioner and though it may be true that there may be some technical reason for the same, nevertheless, in the context of the assessment proceedings it was imperative on part of the respondents to grant opportunity of hearing to the petitioner where facts were disputed and the petitioner had submitted a detailed reply running into about 82 pages. ....