https://www.taxtmi.com/caselaws?id=438951 The Court set aside the order and notice issued by the Income Tax authorities, finding that the petitioner, a partnership firm, was deprived of the opportunity to respond to the notice under section 148A(b) of the Income Tax Act, 1961. The Court emphasized the importance of natural justice in quasi-judicial processes and directed the proceedings to be remanded to the competent authority. The petitioner was granted two weeks to respond to the notice, with instructions for the authority to conclude the proceedings within six weeks. The petition was allowed, ensuring the petitioner's right to a fair opportunity to defend their case. en-us Tue, 28 Mar 2023 00:00:00 +0530 Tue, 13 Jun 2023 09:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438951 The Court set aside the order and notice issued by the Income Tax authorities, finding that the petitioner, a partnership firm, was deprived of the opportunity to respond to the notice under section 148A(b) of the Income Tax Act, 1961. The Court emphasized the importance of natural justice in quasi-judicial processes and directed the proceedings to be remanded to the competent authority. The petitioner was granted two weeks to respond to the notice, with instructions for the authority to conclude the proceedings within six weeks. The petition was allowed, ensuring the petitioner's right to a fair opportunity to defend their case. Case-Laws Income Tax Tue, 28 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438951