Case brief
What is this about?
Atul Gupta v. Assessment Unit, Income Tax Department and National Faceless Assessment Centre; WRIT PETITION No.11596 OF 2025 (T-IT); High Court of Karnataka at Bengaluru; decided 17.04.2025 by S.R. Krishna Kumar J; quashing of assessment order dated 21.03.2025 (DIN ITBA/AST/S/143(3)/2024-25/1074839289(1)), computation sheet, section 156 demand notice and Section 274 r/w section 270A penalty notice; violation of principles of natural justice; three-day reply period against seven-day Standard Operating Procedure minimum; non-participation in video conferencing dated 12.03.2025 due to petitioner being abroad and technical glitches; set aside and remitted to respondent No.1 for fresh reconsideration with liberty to file additional reply.
What did the court decide?
Annexures-A, A1, A2 and B dated 21.03.2025 (assessment order, computation sheet, demand notice under section 156 and penalty notice under Section 274 read with section 270A) set aside; matter remitted to the stage of the petitioner submitting additional reply to the final show cause notice dated 07.03.2025, with liberty reserved to the petitioner to submit additional reply and documents, to be considered by respondent No.1 after providing sufficient and reasonable opportunity.