HC quashes Income Tax Assessment Order for violation of Principle of Natural Justice

Tarakeswar Estate Vs Union of India & Ors. (Calcutta High Court) The petitioner has challenged the impugned assessment order dated 20th March, 2021 under Section 143(3) of the Income Tax Act, 1961 relating to assessment year 2018-2019, mainly on the ground of violation of principle of natural justice as well as total non-application of mind as appears from record that the impugned final assessment order dated 20th March, 2021, which has been annexed to the show ­cause-notice is nothing but a carbon copy of the draft assessment order dated 27th February, 2021 as in both the draft assessmen...