Not giving sufficient time is violative of principle of natural justice

SPL Gold India Private Limited Vs ACIT (Bombay High Court)

We have also considered the Assessment Order. It is true that between 20/05/2021 and 25/05/202 1 there was a lockdown in Mumbai and 22/05/2021 and 23/05/2021 were holidays. Therefore, even with a superhuman effort, Petitioner would not have been able to file the huge number of documents called for in the short period granted and therefore, passing of the Assessment Order without granting sufficient time to Petitioner is certainly violative of the principles of natural justice. We are inclined to

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