Case Law Details
Case Name : Renew Power Pvt. Limited Vs. National E-Assessment Centre (Delhi High Court)
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Renew Power Pvt. Limited Vs. National E-Assessment Centre (Delhi High Court)
Petitioner, claimed that there has been a breach of principles of natural justice. 2.1. According to him the show cause notice-cum-draft assessment order dated 18.04.2021 required the petitioner to submit its response by 23:59 hours on 22.04.2021. It is the petitioner’s claim that the respondent, in breach of its own timeline, passed an assessment order under Section 143(3) read with Section 144B of the Income Tax Act, 1961, (in short ‘the Act’
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I have relied this judgement in the Case of Pradip Kumar Saha Vs. Union of India & ors., MAT 1245 of 2021 , Division bench Hon’ble Calcutta High Court.