Night-Time Notice, 1-Day Deadline? ITAT Agra Quashes TDS Assessment Order

HMA Agro Industries Limited Vs DCIT (ITAT Agra) ITAT Agra set aside a TDS assessment order for AY 2014-15, holding that a late-night show cause notice with a 1-day deadline violated natural justice. The matter is remitted to the Assessing Officer for fresh adjudication. The Income Tax Appellate Tribunal (ITAT) in Agra has ruled in favor of HMA Agro Industries Limited, setting aside a demand of over ₹5.16 crore related to a TDS (Tax Deducted at Source) dispute. The Tribunal’s decision was based on a fundamental principle of law: the right to a fair hearing. The case highlighted what the...