https://www.taxtmi.com/caselaws?id=768439 Calcutta HC allowed a review application where petitioner challenged reassessment proceedings. The court found apparent errors on record as the original order incorrectly stated revenue was represented during hearing when no such representation occurred. The court held that belated communication deprived petitioner of opportunity to respond, violating audi alteram partem principles. Despite availability of alternative statutory remedy, HC ruled that writ jurisdiction could be exercised where natural justice principles were breached. The court recalled the impugned order and restored the writ petition for fresh adjudication on grounds of procedural irregularities and manifest prejudice. en-us Thu, 03 Apr 2025 00:00:00 +0530 Tue, 08 Apr 2025 08:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768439 Calcutta HC allowed a review application where petitioner challenged reassessment proceedings. The court found apparent errors on record as the original order incorrectly stated revenue was represented during hearing when no such representation occurred. The court held that belated communication deprived petitioner of opportunity to respond, violating audi alteram partem principles. Despite availability of alternative statutory remedy, HC ruled that writ jurisdiction could be exercised where natural justice principles were breached. The court recalled the impugned order and restored the writ petition for fresh adjudication on grounds of procedural irregularities and manifest prejudice. Case-Laws Income Tax Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768439