Lake Gardens Saha Education Society · Calcutta High Court on §144B: a three-day SCN window violates natural justice

Is a show-cause notice giving less than seven days to respond valid in faceless assessment?

No. An SCN granting under three days, against the mandatory minimum of seven, breaches the SOP and natural justice; the §144B order was set aside.

Facts in brief

• The FAO passed an assessment under §144B read with §143(3) for AY 2022-23.
• The show-cause notice allowed fewer than three days to respond, against the mandatory minimum of seven.

Issue before the bench

Whether an abbreviated response window invalidates the faceless assessment.

Held

The order was set aside: the three-day window violated both the SOP and the principles of natural justice.

Practitioner takeaway