https://www.taxtmi.com/caselaws?id=169796 The Tribunal held that the assessee was denied a reasonable opportunity of hearing because the show-cause notice preceded the draft assessment order by too short a period to gather and file relevant material, particularly with intervening holidays. It further held that the additional evidence before the Dispute Resolution Panel was relevant to the core dispute and should have been admitted in the interests of justice. As the matter required reconsideration on a proper factual record, the assessment was restored for fresh adjudication after giving the assessee adequate opportunity to place material on record. en-us Fri, 29 Jul 2011 00:00:00 +0530 Thu, 07 May 2015 11:04:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169796 The Tribunal held that the assessee was denied a reasonable opportunity of hearing because the show-cause notice preceded the draft assessment order by too short a period to gather and file relevant material, particularly with intervening holidays. It further held that the additional evidence before the Dispute Resolution Panel was relevant to the core dispute and should have been admitted in the interests of justice. As the matter required reconsideration on a proper factual record, the assessment was restored for fresh adjudication after giving the assessee adequate opportunity to place material on record. Case-Laws Income Tax Fri, 29 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169796