Addition Remanded Due to Lack of Proper Opportunity

Royalux Lighting LLP Vs Assessment Unit (ITAT Delhi)

Assessment Passed Without Considering Reply Set Aside: Delhi ITAT Restores Matter to AO for De-Novo Adjudication

Delhi ITAT set aside the assessment order passed u/s 143(3) r.w.s. 144B and the consequential NFAC order, holding that the AO failed to consider the Assessee’s replies before completing the assessment, in violation of principles of natural justice.