https://www.taxtmi.com/caselaws?id=765176 The Bombay HC dismissed a petition challenging an assessment order under sections 143(3) and 144B, where the petitioner alleged breach of natural justice principles. The court held that the show-cause notice adequately informed the petitioner about unreliable sales figures and proposed assessment methodology, constituting sufficient notice of tentative assessment. The petitioner was properly alerted to concerns regarding sales figure reliability. The court found no clear case of the assessment order exceeding the show-cause notice scope or causing prejudice due to variation between tentative and final figures. Since the petitioner's response only requested video conferencing if further clarification was needed, and none was required, no patent violation of natural justice occurred to bypass the exhaustion of alternate remedies rule. en-us Thu, 23 Jan 2025 00:00:00 +0530 Mon, 27 Jan 2025 08:40:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765176 The Bombay HC dismissed a petition challenging an assessment order under sections 143(3) and 144B, where the petitioner alleged breach of natural justice principles. The court held that the show-cause notice adequately informed the petitioner about unreliable sales figures and proposed assessment methodology, constituting sufficient notice of tentative assessment. The petitioner was properly alerted to concerns regarding sales figure reliability. The court found no clear case of the assessment order exceeding the show-cause notice scope or causing prejudice due to variation between tentative and final figures. Since the petitioner's response only requested video conferencing if further clarification was needed, and none was required, no patent violation of natural justice occurred to bypass the exhaustion of alternate remedies rule. Case-Laws Income Tax Thu, 23 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765176