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Passing assessment order before the appointed day and time without considering reply filed by the assessee would amount to an act violating principles of natural justice so that the High Court in [2021] 435 ITR 735 (Mad) quashed the order and remitted to ITO for passing a speaking order.
In this case, a show-cause notice dated March 4, 2021, sought a reply on or before the end of the day on March 15, 2021. The assessee submitted a reply before the deadline for filing the reply had expired on March 15, 2021, at 23.59 hours but perhaps after the passing of the order at 4.22 p.m. in the same evening on March 15, 2021.
The Court, therefore, held that since the impugned order has been passed before the time prescribed for filing the reply, it is evident that the impugned order has been passed with the pre-set mind without considering the reply received from the assessee thus causing a manifest violation of business of justice while passing the impugned order

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