HC quashes Assessment order as Reply of Taxpayer not considered

Pankaj s/o Roshan Dhawan Vs National e-Assessment Centre (Bombay High Court) HC held that we are satisfied that the assessment order dated 14.05.2021 has been passed without granting proper and meaningful opportunity to the petitioner to respond to the show cause notice. It is not in dispute that as per show cause notice dated 10.04.2021 the petitioner was called upon to submit his response by 4.00 p.m. of 13.04.2021. The petitioner on 12.04.2021 sought time to furnish his response on medical grounds. A request for personal hearing was also made while seeking time till 21.04.2021. It is furthe...