Granting one day time to furnish reply against notice issued unjustified

Shree Ganesh Intermediary Private Limited Vs National Faceless Assessment Centre (Gujarat High Court) Gujarat High Court held that notice issued just two days before expiry of limitation and giving only one day time to provide the defence reply is unjustified as petitioner is not granted reasonable opportunity of being heard. Facts- Post completion of limited scrutiny, notice u/s. 263 of the Act came to be issued invoking the provisions of Section 2(22)(e) of the Act on the ground that the assessment order dated 08.12.2017 was passed which was erroneous and prejudicial to the interest of reven...