https://www.taxtmi.com/caselaws?id=192141 Sanction for reassessment under section 21(2) required a reasonable opportunity of hearing before permission was granted. A show-cause notice served late in the evening with the hearing fixed for the next day gave the assessee no effective chance to reply and was treated as contrary to fairness and natural justice. The sanction order and the consequential reassessment notice were therefore quashed, and the matter was remitted for fresh decision after affording a proper hearing and recording reasons. en-us Thu, 06 Aug 2009 00:00:00 +0530 Tue, 16 May 2017 15:14:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192141 Sanction for reassessment under section 21(2) required a reasonable opportunity of hearing before permission was granted. A show-cause notice served late in the evening with the hearing fixed for the next day gave the assessee no effective chance to reply and was treated as contrary to fairness and natural justice. The sanction order and the consequential reassessment notice were therefore quashed, and the matter was remitted for fresh decision after affording a proper hearing and recording reasons. Case-Laws VAT and Sales Tax Thu, 06 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192141