https://www.taxtmi.com/caselaws?id=343243 The court found that the petitioner was not provided with a reasonable opportunity as mandated by law under Section 142(2A) of the Income Tax Act, 1961. The court emphasized the importance of granting more than just an opportunity, considering the complexity of the case. Citing the SAHARA INDIA case, the court ruled in favor of the petitioner, setting aside the orders and directing the respondent to restore the notice for the petitioner to appear on a specified date without further notice. The court stressed adherence to principles of natural justice and audi alteram partem, disposing of the petition accordingly. en-us Thu, 16 Mar 2017 00:00:00 +0530 Mon, 22 May 2017 08:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343243 The court found that the petitioner was not provided with a reasonable opportunity as mandated by law under Section 142(2A) of the Income Tax Act, 1961. The court emphasized the importance of granting more than just an opportunity, considering the complexity of the case. Citing the SAHARA INDIA case, the court ruled in favor of the petitioner, setting aside the orders and directing the respondent to restore the notice for the petitioner to appear on a specified date without further notice. The court stressed adherence to principles of natural justice and audi alteram partem, disposing of the petition accordingly. Case-Laws Income Tax Thu, 16 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343243