Mere 13 hours to file Reply to SCN violates principles of natural justice: HC

Sundaresan Suresh Kumar Vs Assessment Unit, Income Tax Department (Madras High Court) The learned counsel appearing for the petitioner submitted that the petitioner has filed this writ petition only for the limited point that the respondents did not provide opportunity to the petitioner to enable the petitioner to file detailed explanation. The second show cause notice (SCN) proposing to assess the variation was issued to the petitioner on 27.03.2023 at 19.10.33 p.m. and the petitioner was given only 13 hours time to reply i.e., till 9.00 a.m. on 28.03.2023, which is clear violation of princip...