MAHANT PANDEY,ROHTAS vs. NFAC, DELHI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

6. That having regard to the facts and circumstances of the case, Ld. Assessing Officer has erred in law and on facts in making above the order without giving an adequate opportunity of being heard and by not observing the principles of natural justice”; draft assessment order has not been issued by Ld. AO which made the order not only