https://www.taxtmi.com/caselaws?id=461542 An assessment order under Sections 143(3), 143(3A) and 143(3B) of the Income-tax Act was set aside for breach of natural justice because the taxpayer had objected to the draft assessment and sought a personal hearing, but the final order was passed without any recorded hearing. The order was also treated as non-speaking, as it did not disclose adequate reasons. The Court held that interference was justified despite the availability of an appellate remedy, and directed the assessing authority to pass a fresh order in accordance with law after granting personal hearing within the stipulated time. en-us Thu, 24 Mar 2022 00:00:00 +0530 Fri, 11 Apr 2025 14:20:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461542 An assessment order under Sections 143(3), 143(3A) and 143(3B) of the Income-tax Act was set aside for breach of natural justice because the taxpayer had objected to the draft assessment and sought a personal hearing, but the final order was passed without any recorded hearing. The order was also treated as non-speaking, as it did not disclose adequate reasons. The Court held that interference was justified despite the availability of an appellate remedy, and directed the assessing authority to pass a fresh order in accordance with law after granting personal hearing within the stipulated time. Case-Laws Income Tax Thu, 24 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461542