https://www.taxtmi.com/highlights?id=58988 Reopening of assessment u/s 147 - Principles of natural justice - this Court is of an opinion that the opportunity provided by the respondent to the petitioner was not properly utilised, but they have utilised the same for the purpose of prolonging the proceedings. Therefore, this Court is of the considered opinion that the principles of natural justice has not been violated in this case, but the opportunities provided are not properly utilised by the petitioner, for which the respondent cannot be faulted. WP dismissed. - HC en-us Fri, 30 Jul 2021 16:10:30 +0530 Fri, 30 Jul 2021 16:10:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58988 Reopening of assessment u/s 147 - Principles of natural justice - this Court is of an opinion that the opportunity provided by the respondent to the petitioner was not properly utilised, but they have utilised the same for the purpose of prolonging the proceedings. Therefore, this Court is of the considered opinion that the principles of natural justice has not been violated in this case, but the opportunities provided are not properly utilised by the petitioner, for which the respondent cannot be faulted. WP dismissed. - HC Highlights Income Tax Fri, 30 Jul 2021 16:10:30 +0530 https://www.taxtmi.com/highlights?id=58988