https://www.taxtmi.com/caselaws?id=389198 The court set aside the order demanding payment under Section 133A(2A) of the Income Tax Act, 1961, due to the violation of principles of natural justice. The petitioner was found to have not been afforded a sufficient opportunity to respond adequately to the show cause notice, as there were contradictory communications and a short timeframe between notice receipt and the hearing date. The court directed the petitioner to submit a reply within a week of receiving the certified copy, avail a hearing opportunity within a week thereafter, and instructed the respondent authority to pass a fresh order following the proper hearing process. en-us Mon, 09 Sep 2019 00:00:00 +0530 Tue, 03 Dec 2019 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389198 The court set aside the order demanding payment under Section 133A(2A) of the Income Tax Act, 1961, due to the violation of principles of natural justice. The petitioner was found to have not been afforded a sufficient opportunity to respond adequately to the show cause notice, as there were contradictory communications and a short timeframe between notice receipt and the hearing date. The court directed the petitioner to submit a reply within a week of receiving the certified copy, avail a hearing opportunity within a week thereafter, and instructed the respondent authority to pass a fresh order following the proper hearing process. Case-Laws Income Tax Mon, 09 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389198