Logistics Plus India Private Limited v. National Faceless Assessment Centre, New Delhi & Ors.
Case brief
What is this about?
Delhi High Court writ petition; Logistics Plus India Private Limited v. National Faceless Assessment Centre; reassessment under Section 148 notice dated 27.03.2022 with 148A(d) order; re-assessment order dated 10.03.2023 set aside for violation of principles of natural justice; non-furnishing of relied-upon documents; denial of personal hearing; opportunity to submit reply and fresh final order directed; Article 226 certiorari/mandamus; petition disposed; CM APPL. 20402/2023 infructuous; decided 06.08.2025 by V. Kameswar Rao and Vinod Kumar, JJ.
What did the court decide?
The impugned re-assessment order dated 10.03.2023 was set aside, with liberty to the Assessing Officer to furnish relied-upon documents, permit the petitioner's reply, grant a personal hearing to the petitioner's representative and pass a fresh final order; the petition was disposed of and the accompanying application (CM APPL. 20402/2023) was disposed of as infructuous.