Invalid Assessment Order Quashed: Procedural Flaws Render Demand Notice Null, Directing Fresh Review with Fair Hearing

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....HC determined that the assessment order and demand notice were invalid due to procedural irregularities. The court found that the petitioner was given insufficient time to respond to the show-cause notice, and the assessing authority failed to consider the reply submitted on 27th March, 2022. Consequently, the HC quashed the existing assessment order and demand notice, remanding the matter back to the Assessing Officer to conduct a fresh de novo review, ensuring proper consideration of the petitioner's submissions and adherence to procedural fairness.....