Assessment Order Invalidated: Procedural Flaws Breach Natural Justice Principles in Tax Evaluation Process

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....HC found the assessment order under Section 143(3) r/w Section 144B invalid due to procedural irregularities. The Assessing Authority failed to consider all uploaded documents and provided insufficient time for evidence submission, thereby violating principles of natural justice. The Court set aside the Assessment Order dated 18.03.2025 and remanded the matter to the National Faceless Assessment Unit for fresh adjudication, ensuring comprehensive review of financial documents for the relevant assessment year.....