Assessment order Passed without allowing Assessee to File Objection is Invalid

Jindal Exports And Imports Private Limited Vs DCIT (Delhi High Court)

Impugned assessment orders are liable to be set aside as the Petitioner was not given adequate opportunity to file response to the said show cause notice-cum-draft assessment orders. Consequently, as there has been a violation of principle of natural justice, the impugned assessment orders as well as demand and penalty notices dated 31^st March, 2022 are set aside and the matter is remanded back to the Assessing Officer for fresh adjudication.Please become a Premium member. If you are already a Premium member, login here to access the full content.