TaxTMI 
TaxTMI 
2025 (6) TMI 2020
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....4 read with Section 144B of the Income Tax Act, 1961 (for short the "Act of 1961". 2. Learned counsel for the petitioner would submit that sufficient opportunity of hearing was not provided to the assessee before passing the assessment order and the same has been passed in violation of principle of natural justice and without following the Standard Operating Procedure provided under Section 143 (3) read with Section 144B of the Act 1961. He further submits that the petitioner has duly filed his return for the assessment year 2023-24 electronically on 12.09.2023. Subsequently, the respondent/Department has issued notice under Section 142 (1) of the Act 1961 on 01.08.2024 and the petitioner herein has filed its reply on 05.08.2024. Thereafte....
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....itled for reasonable opportunity of hearing in view of principle of natural justice. 3. On the other hand, learned counsel for the respondent/Revenue would support the impugned order of assessment. He also submits that against the impugned order, effective alternative remedy of filing an appeal, is available to the petitioner. 4. Heard learned counsel for the parties and perused the documents annexed with the petition carefully. 5. Undisputedly, in the case in hand, before the assessment order was passed on 24.03.2025, the second notice was issued by the Department on 13.03.2025 wherein response was sought from the petitioner by 17:00 hours of 15.03.2025 i.e. two days which is a very short time for filing the response. It is also undispu....
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.... the order of assessment. 9. This Court has also taken the similar view while considering the case of Rashmi Lakhotia (Supra) wherein it was observed that when the Act itself provides a procedure for effective hearing and from the facts and circumstances of the case, if it appears that principle of natural justice is violated and no reasonable opportunity is afforded, order passed by the Assessment Authority is not justifiable. 10. In view of the aforesaid discussion and in light of the law laid down by the various High Courts and considering the manner in which proceeding has been conducted by the respondent/Department before passing the assessment order, this Court is of the view that no reasonable opportunity has been given to the asse....