Order made without considering petitioner’s adjournment request violates natural justice

Mangal Chand Vs Additional/ Joint/ Deputy/ ACIT/ ITO (Madras High Court) In a recent case before the Madras High Court, a significant issue related to the violation of natural justice has come to the forefront. The case of Mangal Chand vs. ACIT (Additional Commissioner of Income Tax) highlights the importance of considering adjournment requests before making assessment orders. Background of the Case: The petitioner, in this case, is an individual assessee who owns M/s. Rakhee Aluminium Hardware Centre, engaged in the trading of aluminum materials. The petitioner had filed income tax returns ...