https://www.taxtmi.com/caselaws?id=158915 Where a pre-assessment notice fixes only a time for objections and not a statutory limitation period, fairness requires the assessing authority to consider a request for extension when circumstances justify it. The assessment was made mechanically after the assessee sought more time because its books were with the income-tax authorities, and the rejection of extension was unreasoned. That approach violated the principles of natural justice. The assessment order was set aside, and the matter was remitted for fresh consideration after granting time to file objections and an opportunity of hearing. en-us Wed, 10 Apr 1996 00:00:00 +0530 Sat, 09 Nov 2013 13:50:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158915 Where a pre-assessment notice fixes only a time for objections and not a statutory limitation period, fairness requires the assessing authority to consider a request for extension when circumstances justify it. The assessment was made mechanically after the assessee sought more time because its books were with the income-tax authorities, and the rejection of extension was unreasoned. That approach violated the principles of natural justice. The assessment order was set aside, and the matter was remitted for fresh consideration after granting time to file objections and an opportunity of hearing. Case-Laws VAT and Sales Tax Wed, 10 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158915