Delhi HC stays Faceless Assessment order being violative of principles of natural justice

Dj Surfactants Vs National E-Assessment Centre, Income Tax Department (Delhi High Court)

In this case petitioner has been able to establish, at least at this stage, a prima facie  that AO has not taken into account the explanation and the material placed before him by the petitioner, along with its reply dated 12.03.2021 while passing his Assessment Order. It is also established that  a personal hearing was sought by the petitioner and the same was not granted by the AO.

In view of prima facie apparent Violation of Principal of Natural Justice HC stays the operation of the impugned assessment order till further orders of the Court and List the matter on 02.06.2021.

FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT

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