https://www.taxtmi.com/caselaws?id=410604 Unverified allegations of perjury and a direction for inquiry may be withdrawn where the respondent accepts that the disputed email was genuine, attributes it to a systems error, and tenders an unconditional apology. The allegations and inquiry direction were accordingly deleted and recalled. Breach of natural justice in issuing an assessment order and demand notice requires the assessment to be set aside where the violation is admitted. Fresh assessment must follow an opportunity of hearing, and the matter was remanded for adjudication in accordance with law. 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https://www.taxtmi.com/caselaws?id=410604 Unverified allegations of perjury and a direction for inquiry may be withdrawn where the respondent accepts that the disputed email was genuine, attributes it to a systems error, and tenders an unconditional apology. The allegations and inquiry direction were accordingly deleted and recalled. Breach of natural justice in issuing an assessment order and demand notice requires the assessment to be set aside where the violation is admitted. Fresh assessment must follow an opportunity of hearing, and the matter was remanded for adjudication in accordance with law. Case-Laws Income Tax Wed, 28 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410604