Non-granting seven days for furnishing reply is violative of SOP hence notice quashed

Sri Lakshmi Narasimha Swamy Vari Devasthanam Vs Assessment Unit (Telangana High Court) Telangana High Court held that non-granting of at least seven days for furnishing reply is against the Standard Operating Procedure [SOP] dated 03.08.2022 issued by department. Accordingly, notice and order thereof is not sustainable. Facts- The instant is a petition which has been filed by the petitioner under Article 226 of the Constitution of India praying the Court to declare the Assessment Order dated 11.03.2025, passed by respondent No.1 for the assessment year 2023-­24 u/s. 143(3) read with Section 1...