Case Law Details
Faqir Chand Vs National E-Assessment Centre (Delhi High Court)
this Court is of the view that final assessment order has been passed in violation of principles of natural justice inasmuch as the petitioner did not have a reasonable opportunity to file a reply to the Show Cause Notice and draft assessment order dated 09th June, 2021, as the portal of the Respondent was not working between 1st June, 2021 and 17th June, 2021 i.e. the last date of filing the reply to the Show Cause Notice-cum-draft assessment order.
Consequently, the impugned assessment order dated 18 th June, 2021 is set aside and the matter is remanded back to the Respondent for passing a fresh assessment order in accordance with law and after considering the Petitioner’s reply.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
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