Assessment Order Quashed for Ignoring Assessee’s Reply on Section 194Q TDS Issue

Rajkamal Agro Industries Vs National Faceless Assessment Centre (Gujarat High Court) The Gujarat High Court considered a petition under Article 227 of the Constitution filed by a partnership firm engaged in the import and export of agro-products and manufacturing of sesame seeds. The petitioner sought to quash an assessment order dated 14.03.2025 passed under Sections 144 and 144D of the Income Tax Act, 1961, for Assessment Year 2023–24, on the ground that the order was issued without considering the petitioner’s detailed replies and documentary evidence regarding alleged non-deduction of ...