https://www.taxtmi.com/caselaws?id=411474 The Court set aside the Assessment Order dated 27th April 2021, finding a violation of principles of natural justice due to the petitioner not being given a meaningful opportunity to respond during the lockdown period. The matter was remanded back to the respondent for further action in accordance with the law. The decision underscored the importance of ensuring a fair opportunity to be heard, particularly in situations like lockdowns that may impede timely responses, and stressed the need to adhere to statutory mandates and principles of natural justice in income tax assessment proceedings. en-us Mon, 23 Aug 2021 00:00:00 +0530 Thu, 26 Aug 2021 08:48:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411474 The Court set aside the Assessment Order dated 27th April 2021, finding a violation of principles of natural justice due to the petitioner not being given a meaningful opportunity to respond during the lockdown period. The matter was remanded back to the respondent for further action in accordance with the law. The decision underscored the importance of ensuring a fair opportunity to be heard, particularly in situations like lockdowns that may impede timely responses, and stressed the need to adhere to statutory mandates and principles of natural justice in income tax assessment proceedings. Case-Laws Income Tax Mon, 23 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411474