https://www.taxtmi.com/caselaws?id=447409 The Madras HC set aside an assessment order for violating principles of natural justice. The Department issued a show cause notice on 27.03.2022, required reply by 29.03.2022, conducted a brief video conference hearing on 30.03.2022 for 5-6 minutes, and passed the assessment order the same day. The court held this timeline was unrealistic and deprived the petitioner of fair opportunity to present contentions. Following precedent requiring minimum 21 days for reply, the court found the process hurried and nominal rather than substantive. The matter was remanded with directions for proper personal hearing with 15 days notice. en-us Tue, 21 Nov 2023 00:00:00 +0530 Sat, 23 Dec 2023 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447409 The Madras HC set aside an assessment order for violating principles of natural justice. The Department issued a show cause notice on 27.03.2022, required reply by 29.03.2022, conducted a brief video conference hearing on 30.03.2022 for 5-6 minutes, and passed the assessment order the same day. The court held this timeline was unrealistic and deprived the petitioner of fair opportunity to present contentions. Following precedent requiring minimum 21 days for reply, the court found the process hurried and nominal rather than substantive. The matter was remanded with directions for proper personal hearing with 15 days notice. Case-Laws Income Tax Tue, 21 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447409