Non-consideration of assessee's reply by Assessing Officer
Case BriefsHigh Courts

Delhi High Court set aside an assessment order passed under Sections 143(3) and 144-B, Income-tax Act after finding violation of principles of natural justice, holding that the assessing officer failed to communicate the status of the assessee’s adjournment request and ignored the reply filed by the assessee.

Bombay High Court
Case BriefsHigh Courts

Respondents cannot have an approach that the orders passed by this Court issuing specific directions are rendered meaningless and the proceedings are to be listed only to be adjourned.