https://www.taxtmi.com/caselaws?id=457281 An assessment order cannot be sustained where the assessee is denied a fair and reasonable opportunity to respond to a Section 142(1) notice and show-cause notice. Here, the notices allowed only a very short response time, including about one hour for the show-cause notice, so the assessee was not given meaningful hearing to support the return. The assessment order was therefore set aside and the matter remitted for fresh notice and reconsideration, with at least seven days' time to respond. en-us Tue, 07 Jun 2022 00:00:00 +0530 Fri, 13 Sep 2024 18:54:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457281 An assessment order cannot be sustained where the assessee is denied a fair and reasonable opportunity to respond to a Section 142(1) notice and show-cause notice. Here, the notices allowed only a very short response time, including about one hour for the show-cause notice, so the assessee was not given meaningful hearing to support the return. The assessment order was therefore set aside and the matter remitted for fresh notice and reconsideration, with at least seven days' time to respond. Case-Laws Income Tax Tue, 07 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457281