Home Income tax Corporate Income tax Delhi HC Cancels Assessment Order Issued Before the Deadline to Respond to an SCN Had Even Expired

Delhi HC Cancels Assessment Order Issued Before the Deadline to Respond to an SCN Had Even Expired

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Delhi HC Cancels Assessment Order Issued Before the Deadline to Respond to an SCN Had Even Expired

Delhi HC's Order for Wonder Bricks

The Delhi Excessive Court docket has invalidated an evaluation order that was issued earlier than the deadline for the petitioner to reply to the present trigger discover had expired.

Justices Rajiv Shakdher and Girish Kathpalia famous that the present trigger discover was issued on March 31, 2023, offering the petitioner with a deadline of Might 5, 2023 (15:49 hours) to submit a reply.

Nevertheless, the disputed order was issued on April 13, 2023, previous to the desired date.

The petitioner/assessee challenged the Evaluation Order (AO) handed on April 13, 2023, on the grounds that it was issued prematurely, regardless of the present trigger discover issued on March 31, 2023, permitting ample time for a response by Might 5, 2023 (15:49 hours).

The court docket granted the respondent/division’s counsel further time to supply instructions. It was clarified that if directions have been acquired opposing the writ petition, a counter-affidavit can be submitted.

Learn Additionally: HC Refuses Evaluation Order On account of Not Hooked up of Present-Trigger Discover

Nevertheless, no counter-affidavit was filed, leaving the petitioner’s claims unanswered.

Consequently, the court docket cancelled the evaluation order and directed the assessee to submit a reply to the present trigger discover dated March 31, 2023, inside 4 weeks of receiving a duplicate of the court docket’s order with a purpose to expedite the proceedings.

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