SCN dropped in e-filing portal requiring reply on same date is in violation of natural justice
July 13, 2025
Income Tax, ITAT
Show cause notice dropped in e-filing portal requiring reply on the same date was in gross violation of the principles of natural justice. In a recent judgment, ITAT Visakhapatnam has quashed order u/s 263 holding that show cause notice dropped in the e-filing portal account of the assessee …