https://www.taxtmi.com/caselaws?id=763243 The dominant issue was whether the assessment order suffered from non-application of mind and failure to give reasons, rendering it violative of principles of natural justice. The authority recorded that no reply was filed, yet purported to consider a reply in a cryptic manner, and failed to meaningfully evaluate supporting documents including a bank confirmation letter and bank statement; no reasons were given for rejecting the taxpayer's defence. Applying the settled requirement that administrative and quasi-judicial orders must contain reasons, the HC held the order unsustainable and declined to relegate the taxpayer to alternative remedy. The assessment order was set aside and the matter remitted for fresh hearing and decision in accordance with law, without opinion on merits. en-us Thu, 05 Dec 2024 00:00:00 +0530 Fri, 26 Dec 2025 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763243 The dominant issue was whether the assessment order suffered from non-application of mind and failure to give reasons, rendering it violative of principles of natural justice. The authority recorded that no reply was filed, yet purported to consider a reply in a cryptic manner, and failed to meaningfully evaluate supporting documents including a bank confirmation letter and bank statement; no reasons were given for rejecting the taxpayer's defence. Applying the settled requirement that administrative and quasi-judicial orders must contain reasons, the HC held the order unsustainable and declined to relegate the taxpayer to alternative remedy. The assessment order was set aside and the matter remitted for fresh hearing and decision in accordance with law, without opinion on merits. Case-Laws Income Tax Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763243