Violation of natural justice renders Assessment void

CIT Vs. Sunita Dhadda (Supreme High Court)  HELD by the Supreme Court: We do not find any ground to interfere with the impugned order. The special leave petition is, accordingly, dismissed. Held by the Rajasthan High Court: 5. Counsel for the respondent has relied upon the following judgments :- “1. CIT VS. Dinesh Kumar Sharma, ITA No.14/2005 decided on 24.04.2017 holding as under:- 4. We have heard the learned counsel for the appellant. 4.1 However, the Tribunal while considering the case, held as under:- 7. By considering the totality of facts and circumstances of the cas...