https://www.taxtmi.com/caselaws?id=447717 Validity of reassessment under section 147 was contested on grounds of denial of natural justice; court found petitioner repeatedly sought and received limited extensions but failed to file any reply, so the assessing authority lawfully declined further time and proceeded with an addition under section 69A, issued a demand notice and directed initiation of penalty proceedings-court declined to interfere with the assessment and ancillary notices. The decision rests on procedural compliance, abuse of adjournment requests, and permissible exercise of administrative discretion by the tax authority. en-us Fri, 08 Dec 2023 00:00:00 +0530 Wed, 11 Feb 2026 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447717 Validity of reassessment under section 147 was contested on grounds of denial of natural justice; court found petitioner repeatedly sought and received limited extensions but failed to file any reply, so the assessing authority lawfully declined further time and proceeded with an addition under section 69A, issued a demand notice and directed initiation of penalty proceedings-court declined to interfere with the assessment and ancillary notices. The decision rests on procedural compliance, abuse of adjournment requests, and permissible exercise of administrative discretion by the tax authority. Case-Laws Income Tax Fri, 08 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447717