https://www.taxtmi.com/caselaws?id=444976 Reassessment cannot be sustained where adverse material, including a tax evasion petition and related statements, is used for additions without being fairly confronted to the assessee. After objections to reopening are rejected, the Assessing Officer must allow a reasonable opportunity to challenge the reopening and rebut the material relied upon; completing the reassessment within about 10 to 12 days made that remedy illusory. The reassessment order was therefore vitiated by breach of natural justice and was not sustainable. en-us Wed, 20 Sep 2023 00:00:00 +0530 Fri, 27 Oct 2023 21:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444976 Reassessment cannot be sustained where adverse material, including a tax evasion petition and related statements, is used for additions without being fairly confronted to the assessee. After objections to reopening are rejected, the Assessing Officer must allow a reasonable opportunity to challenge the reopening and rebut the material relied upon; completing the reassessment within about 10 to 12 days made that remedy illusory. The reassessment order was therefore vitiated by breach of natural justice and was not sustainable. Case-Laws Income Tax Wed, 20 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444976