https://www.taxtmi.com/caselaws?id=23560 Reasonable opportunity under sections 143(2) and 142(1) was central: the Tribunal found that the assessee had not been given adequate particulars or a fair chance to rebut the notices, and that this amounted to denial of proper opportunity within section 146. That finding was supported by the record and was neither unreasonable nor perverse, so no legal error was shown in the Tribunal's concurrence with the Appellate Assistant Commissioner. The reference was answered in favour of the assessee, and the assessment was required to be reconsidered in accordance with law. en-us Wed, 08 Mar 1989 00:00:00 +0530 Mon, 21 Dec 2009 17:22:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23560 Reasonable opportunity under sections 143(2) and 142(1) was central: the Tribunal found that the assessee had not been given adequate particulars or a fair chance to rebut the notices, and that this amounted to denial of proper opportunity within section 146. That finding was supported by the record and was neither unreasonable nor perverse, so no legal error was shown in the Tribunal's concurrence with the Appellate Assistant Commissioner. The reference was answered in favour of the assessee, and the assessment was required to be reconsidered in accordance with law. Case-Laws Income Tax Wed, 08 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23560