https://www.taxtmi.com/caselaws?id=410604 Acceptance of an unconditional apology and withdrawal of a perjury allegation led to deletion of the prima facie penal allegations and recall of the inquiry direction, as the disputed email was admitted to be genuine and attributed to a systems error. The note also records that where an assessment order and demand notice are passed in breach of natural justice, the proper course is to set them aside and remand the matter for fresh assessment after giving the taxpayer a hearing. The commentary therefore emphasises recall of adverse directions on admission of error and remand as the corrective remedy for procedural unfairness. en-us Wed, 28 Jul 2021 00:00:00 +0530 Thu, 05 Aug 2021 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410604 Acceptance of an unconditional apology and withdrawal of a perjury allegation led to deletion of the prima facie penal allegations and recall of the inquiry direction, as the disputed email was admitted to be genuine and attributed to a systems error. The note also records that where an assessment order and demand notice are passed in breach of natural justice, the proper course is to set them aside and remand the matter for fresh assessment after giving the taxpayer a hearing. The commentary therefore emphasises recall of adverse directions on admission of error and remand as the corrective remedy for procedural unfairness. Case-Laws Income Tax Wed, 28 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410604