|The Tax Publishers2020 TaxPub(DT) 5255 (Mad-HC) : (2021) 430 ITR 0207 : (2021) 279 TAXMAN 0222
INCOME TAX ACT 1961
Where no opportunity had been given to the assessee company to file its returns pursuant to the notice issued by AO under section 148, for reopening of assessment, the principles of natural justice are said to have been violated and thus, reopening of assessment was liable to quashed.
Reassessment - Validity - No opportunity to seek reasons for reopening -
Assessee filed appeal against reopening of assessment on the ground that it was not given any opportunity to seek the reasons for reopening the assessment or submit his objections and AO had wrongly stated in the assessment order that “the assessee has not even attempted to file a return. Held: There was no conclusive proof to show that the attempts made by assessee to file the returns was not a genuine one. The benefit of doubt must also be given to the assessee. Therefore, principles of natural justice have been violated by the revenue while passing the impugned assessment order, as no opportunity had been given to the assessee to file their returns, pursuant to the notice issued AO under section 148, for reopening of assessment.
FAVOUR : In favour of assessee
A.Y. : 2012-13
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