Order passed without considering assessee’s reply is violation of principles of natural justice

Rati Ram Bambelwal Vs National Faceless Assessment Centre (Rajasthan High Court) Having heard learned counsel for the parties and having perused the documents on record, the order of assessment suffers from violation of principles of natural justice. As noted in response to the notice issued by the Assessing Officer under Section 144 the petitioner had filed a response within time permitted. Perusal of the reply of the petitioner would show that he opposed the proposal for making any addition to his declared income. He also disputed the statements of persons on which the Assessing Officer want...