High Court Invalidates Income Tax Notice: Three-Day Response Violates Natural Justice, CBDT SOP Clause B(1.

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....Best judgment assessment - the notice dated 12.07.2022 under Section 142(1) of the Act was clearly vitiated on account of granting hardly three days to the petitioner to respond. Denial of sufficient time to respond was not just an abrogation of jus naturale but the same also infringed clause B(1) of the Standard Operating Procedure of the CBDT - Draft assessment orders and demand set aside - HC....