Assessment Order Violates Natural Justice Due to SOP u/s 144B Breach: Bombay HC

Madhuri Sameer Gokhale Vs Addl/Joint/Deputy/ACIT/ITO (Bombay High Court)

Bombay High Court held that department have acted contrary to the SOP under section 144B of the Income Tax Act violating the principles of natural justice. Accordingly, assessment order passed thereon is liable to be quashed.

Facts- This petition is filed under Article 226 of the Constitution of India. The petitioner is primarily aggrieved by the order dated 29 March 2022 passed by the Assessing Officer, National Faceless Assessment Centre, New Delhi u/s. 147 r.w.s. 144 and 144B of the

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