Even before the closing time limit of filing the reply in response to notice , the assessment orders were passed in PayPal case [2023] 456 ITR 189 (Mad).
The Single Judge Court construing this instance a mere violation of natural justice directed the AO to reissue a notice with 7 days time and pass order only after completing the time, based on the reply if any to be supplied or filed by the petitioner.
The sad part remained that no costs are imposed by the Court.
It is time for the revenue to introspect on such kind of unhealthy, ruthless and relentless practices and reprimand their officers.
At the same time it is also desirable for the Courts to restrain themselves and stop affording second opportunity to the AO for any hasty orders .