Lack of supplying supporting documents for ‘reason to believe’ is a flagrant violation of principles of natural justice

Micro Marbles Private Limited Vs ITO (Rajasthan High Court) Lack of supplying supporting documents for ‘reason to believe’ is a flagrant violation of the principles of natural justice The Hon’ble Rajasthan High Court in Micro Marbles Private Limited v. Office of the Income Tax Officer, Ward-1, Chittorgarh, Rajasthan [D.B. Civil Writ Petition No. 13719/2021 dated January 4, 2023] set aside the notice issued by of the Income Tax Officer for reopening of assessment of the assessee on the grounds of reasons to believe that the assessee had escaped assessment. Held that, non-supply of documen...