https://www.taxtmi.com/caselaws?id=439361 HC allowed the writ, holding the reopening and draft assessment void for breach of natural justice because the respondent afforded under 12 hours to reply, failed to supply requested documents and denied opportunity to cross-examine a material witness. The court found the time and absence of requested materials/precluded cross-examination prevented a reasonable opportunity to defend, and therefore the reassessment proceedings were set aside in favour of the assessee. en-us Mon, 19 Jun 2023 00:00:00 +0530 Tue, 18 Nov 2025 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439361 HC allowed the writ, holding the reopening and draft assessment void for breach of natural justice because the respondent afforded under 12 hours to reply, failed to supply requested documents and denied opportunity to cross-examine a material witness. The court found the time and absence of requested materials/precluded cross-examination prevented a reasonable opportunity to defend, and therefore the reassessment proceedings were set aside in favour of the assessee. Case-Laws Income Tax Mon, 19 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439361