https://www.taxtmi.com/caselaws?id=762136 Failure to consider the assessee's reply was treated as a breach of natural justice, leading to quashing of the assessment order and the consequential demand and penalty notices. The Court also directed the departmental affiant to show cause on possible perjury and awarded costs to be paid to the PM Cares Fund, with compliance within two weeks. Separately, the explanation for a 444-day delay in filing the special leave petition was held to be neither satisfactory nor sufficient in law, and condonation was declined. en-us Wed, 20 Nov 2024 00:00:00 +0530 Wed, 29 Apr 2026 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762136 Failure to consider the assessee's reply was treated as a breach of natural justice, leading to quashing of the assessment order and the consequential demand and penalty notices. The Court also directed the departmental affiant to show cause on possible perjury and awarded costs to be paid to the PM Cares Fund, with compliance within two weeks. Separately, the explanation for a 444-day delay in filing the special leave petition was held to be neither satisfactory nor sufficient in law, and condonation was declined. Case-Laws Income Tax Wed, 20 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762136