https://www.taxtmi.com/caselaws?id=216317 The block assessment was held vitiated because the assessee was not given a fair and effective opportunity to respond before finalisation. Notice was issued only a few days before completion of the assessment, and the assessee's request for time to file objections was not properly accommodated. The Court held that tax adjudication requires a meaningful chance to place objections and supporting materials before an adverse determination is made, and found the Tribunal had wrongly treated the opportunity as sufficient. The assessment was therefore set aside and the matter remanded to the Assessing Officer for fresh consideration after hearing the assessee. en-us Wed, 22 Aug 2012 00:00:00 +0530 Tue, 04 Sep 2012 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216317 The block assessment was held vitiated because the assessee was not given a fair and effective opportunity to respond before finalisation. Notice was issued only a few days before completion of the assessment, and the assessee's request for time to file objections was not properly accommodated. The Court held that tax adjudication requires a meaningful chance to place objections and supporting materials before an adverse determination is made, and found the Tribunal had wrongly treated the opportunity as sufficient. The assessment was therefore set aside and the matter remanded to the Assessing Officer for fresh consideration after hearing the assessee. Case-Laws Income Tax Wed, 22 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216317