https://www.taxtmi.com/caselaws?id=391687 The High Court affirmed the Tribunal's decision that the assessment orders were invalid due to the Assessing Officer's failure to provide a pre-decisional hearing, as mandated by Section 142(2A) of the Income Tax Act, 1961. The Court held that the opportunity of being heard by the superior authority did not suffice for compliance with the rules of natural justice. The failure to provide a pre-decisional hearing rendered the special audit proposal and subsequent assessment order invalid, leading to the dismissal of the appeals. en-us Mon, 27 Jan 2020 00:00:00 +0530 Tue, 21 Jul 2020 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391687 The High Court affirmed the Tribunal's decision that the assessment orders were invalid due to the Assessing Officer's failure to provide a pre-decisional hearing, as mandated by Section 142(2A) of the Income Tax Act, 1961. The Court held that the opportunity of being heard by the superior authority did not suffice for compliance with the rules of natural justice. The failure to provide a pre-decisional hearing rendered the special audit proposal and subsequent assessment order invalid, leading to the dismissal of the appeals. Case-Laws Income Tax Mon, 27 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391687