https://www.taxtmi.com/caselaws?id=459651 A show-cause notice that allowed only a few days to reply, contrary to the applicable SOP requiring at least seven days, was held to have prejudiced the taxpayer and breached natural justice. The assessment order and connected notices were therefore set aside, and the matter was remanded to the stage immediately after the show-cause notice so the taxpayer could file a reply and the authority could proceed afresh in accordance with law. The ruling treats insufficient response time as a procedural defect that vitiates the assessment process when prejudice is shown. en-us Thu, 06 Jul 2023 00:00:00 +0530 Fri, 20 Dec 2024 19:51:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459651 A show-cause notice that allowed only a few days to reply, contrary to the applicable SOP requiring at least seven days, was held to have prejudiced the taxpayer and breached natural justice. The assessment order and connected notices were therefore set aside, and the matter was remanded to the stage immediately after the show-cause notice so the taxpayer could file a reply and the authority could proceed afresh in accordance with law. The ruling treats insufficient response time as a procedural defect that vitiates the assessment process when prejudice is shown. Case-Laws Income Tax Thu, 06 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459651