https://www.taxtmi.com/caselaws?id=460149 An assessment order under section 143(3) read with section 144B could not be sustained where the reply and supporting documents to the show-cause notice were not properly considered because many papers were illegible. The High Court held that the opportunity to respond was not an effective opportunity when the material could not be meaningfully examined; if legible copies were required, the assessee should have been called upon to furnish them before the order was passed. Passing the assessment without proper consideration of the response and documents amounted to a violation of natural justice, and the order was set aside with a direction to pass a fresh order after considering the reply and legible copies. en-us Fri, 13 Jan 2023 00:00:00 +0530 Mon, 13 Jan 2025 18:56:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460149 An assessment order under section 143(3) read with section 144B could not be sustained where the reply and supporting documents to the show-cause notice were not properly considered because many papers were illegible. The High Court held that the opportunity to respond was not an effective opportunity when the material could not be meaningfully examined; if legible copies were required, the assessee should have been called upon to furnish them before the order was passed. Passing the assessment without proper consideration of the response and documents amounted to a violation of natural justice, and the order was set aside with a direction to pass a fresh order after considering the reply and legible copies. Case-Laws Income Tax Fri, 13 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460149