Granting 12 hours to reply to a SCN is violation of the principles of Natural Justice

Dineshkumar Chhaganbhai Nandani Vs ITO (Gujarat High Court) The Hon’ble Gujarat High Court in Dineshkumar Chhaganbhai Nandani v. Income Tax Officer [R/Special Civil Application No. 7864 of 2022 dated June 19, 2023] set aside the assessment order and held a proper opportunity must be given to the Assessee whenever a Show cause notice or an assessment order is issued and further commented that it is very difficult to file a reply to the Show Cause Notice within 12 hours. Facts Dineshkumar Chhaganbhai Nandani (“the Petitioner”) filed his return of income for the Assessment Year 2014-15 (“...