https://www.taxtmi.com/caselaws?id=302465 The court quashed assessment orders under Section 153C of the Income Tax Act, 1961, due to hurried assessments without providing reasonable opportunities for defense. Allegations of violating Principles of Natural Justice were upheld, emphasizing the importance of affording a fair chance for cross-examination and personal hearings. The Assessing Authority was directed to reconsider the assessments, allowing representation by counsels, cross-examination, and timely proceedings. The petitioners were granted four weeks for assessment/reassessment, with the option to appeal if dissatisfied. All writ petitions were allowed without costs, and related miscellaneous petitions were closed. en-us Wed, 28 Jul 2021 00:00:00 +0530 Sat, 28 May 2022 09:35:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302465 The court quashed assessment orders under Section 153C of the Income Tax Act, 1961, due to hurried assessments without providing reasonable opportunities for defense. Allegations of violating Principles of Natural Justice were upheld, emphasizing the importance of affording a fair chance for cross-examination and personal hearings. The Assessing Authority was directed to reconsider the assessments, allowing representation by counsels, cross-examination, and timely proceedings. The petitioners were granted four weeks for assessment/reassessment, with the option to appeal if dissatisfied. All writ petitions were allowed without costs, and related miscellaneous petitions were closed. Case-Laws Income Tax Wed, 28 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302465