HC imposes cost on AO for blatant breach of principles of natural justice

Goregaon Sports Club Vs ACIT (Bombay High Court) It is one of those blatant cases of breach of principles of natural justice and total non application of mind. In the assessment order, the Assessing Officer is referring to a show cause notice dated 12th April 2021 by which the DAO proposed modification in returned income and petitioner’s initial reply seeking an adjournment of the hearing but conveniently chooses to ignore the reply filed by petitioner on 23rd April 2021 showing cause as to why the modification in returned income should not be made. High Court further observed that we se...