https://www.taxtmi.com/caselaws?id=392847 Disallowance under Section 40(a)(iib) of the Income-tax Act was set aside because the specific allegation was introduced only in the final show-cause notice, leaving the assessee without a timely or effective opportunity to respond. The assessment order also failed to address the detailed reply and legal objections, instead repeating the notice without meaningful consideration. The court held that the procedural fairness required in such an assessment was not satisfied and remitted the matter to the Assessing Officer for fresh consideration after granting a proper hearing. en-us Wed, 26 Feb 2020 00:00:00 +0530 Sat, 29 Feb 2020 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392847 Disallowance under Section 40(a)(iib) of the Income-tax Act was set aside because the specific allegation was introduced only in the final show-cause notice, leaving the assessee without a timely or effective opportunity to respond. The assessment order also failed to address the detailed reply and legal objections, instead repeating the notice without meaningful consideration. The court held that the procedural fairness required in such an assessment was not satisfied and remitted the matter to the Assessing Officer for fresh consideration after granting a proper hearing. Case-Laws Income Tax Wed, 26 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392847