https://www.taxtmi.com/caselaws?id=459370 A reassessment order under Section 147 read with Section 144B of the Income-tax Act was held unsustainable because it was passed before the time granted to respond to the show-cause notice had expired, and the assessee could not file objections due to technical glitches in the e-filing portal. The court treated this as a denial of fair opportunity and non-compliance with natural justice. The order was set aside and the matter remanded to the Assessing Officer for fresh consideration after permitting a reply and passing a reasoned order in accordance with law. en-us Tue, 17 May 2022 00:00:00 +0530 Tue, 10 Dec 2024 19:00:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459370 A reassessment order under Section 147 read with Section 144B of the Income-tax Act was held unsustainable because it was passed before the time granted to respond to the show-cause notice had expired, and the assessee could not file objections due to technical glitches in the e-filing portal. The court treated this as a denial of fair opportunity and non-compliance with natural justice. The order was set aside and the matter remanded to the Assessing Officer for fresh consideration after permitting a reply and passing a reasoned order in accordance with law. Case-Laws Income Tax Tue, 17 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459370