https://www.taxtmi.com/caselaws?id=766666 Denial of a personal hearing in draft assessment proceedings breached the principles of natural justice under the IT Act, rendering the final assessment order without jurisdiction and non est; consequence - the impugned assessment is quashed. Because the demand notice and penalty notices arose from that void assessment, those consequential notices cannot survive legal scrutiny and are invalid; consequence - related demand and penalty actions set aside. The court rejected respondent submissions about alternative appellate remedies and mere one day delay, emphasizing that foundational illegality cannot be cured by subsequent appeals and allowed the writ petition. en-us Thu, 27 Feb 2025 00:00:00 +0530 Mon, 09 Feb 2026 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766666 Denial of a personal hearing in draft assessment proceedings breached the principles of natural justice under the IT Act, rendering the final assessment order without jurisdiction and non est; consequence - the impugned assessment is quashed. Because the demand notice and penalty notices arose from that void assessment, those consequential notices cannot survive legal scrutiny and are invalid; consequence - related demand and penalty actions set aside. The court rejected respondent submissions about alternative appellate remedies and mere one day delay, emphasizing that foundational illegality cannot be cured by subsequent appeals and allowed the writ petition. Case-Laws Income Tax Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766666