Income Tax SCN issued without following procedure u/s 144 B : Punjab & Haryana HC sets aside order

The Punjab and Haryana High Court set aside an income tax order for non-compliance with the procedures prescribed under Section 144B of the Income Tax Act. The taxpayer had not been provided adequate opportunity to respond to the show cause notice, and the order was passed without following the required procedural safeguards. The court's ruling emphasizes the importance of due process and fair opportunity for taxpayers in assessment proceedings. The judgment reinforces the need for tax authorities to follow the procedural requirements meticulously to ensure the legitimacy of the orders passed under the Income Tax Act.