https://www.taxtmi.com/caselaws?id=406351 The Madras HC ruled that while Section 143(2) notices are not mandatory under Section 153C assessments, natural justice principles must be observed through either such notices or Section 142(1) questionnaires. The court found violations of natural justice where the department failed to provide show cause notices regarding undisclosed property investments and ignored the petitioner's request for additional time to respond. Despite the department's excessive delay in centralizing cases and issuing notices, leaving minimal time for assessment completion, the court set aside the assessments and directed fresh proceedings within eight weeks, ensuring adequate opportunity for the petitioner to present submissions. en-us Fri, 09 Apr 2021 00:00:00 +0530 Wed, 25 Jun 2025 12:28:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406351 The Madras HC ruled that while Section 143(2) notices are not mandatory under Section 153C assessments, natural justice principles must be observed through either such notices or Section 142(1) questionnaires. The court found violations of natural justice where the department failed to provide show cause notices regarding undisclosed property investments and ignored the petitioner's request for additional time to respond. Despite the department's excessive delay in centralizing cases and issuing notices, leaving minimal time for assessment completion, the court set aside the assessments and directed fresh proceedings within eight weeks, ensuring adequate opportunity for the petitioner to present submissions. Case-Laws Income Tax Fri, 09 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406351