https://www.taxtmi.com/caselaws?id=771592 The SC/Tribunal set aside the assessment order due to procedural violations of natural justice. The key issue was the premature closure of the e-proceeding portal on 30.03.2022, preventing the assessee from submitting documentary evidence before the final order on 19.09.2022. The Tribunal found this a fundamental breach of the assessee's right to be heard under section 144B of the Income Tax Act, and remanded the case for fresh assessment with an opportunity to submit evidence. en-us Mon, 21 Apr 2025 00:00:00 +0530 Tue, 27 May 2025 14:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771592 The SC/Tribunal set aside the assessment order due to procedural violations of natural justice. The key issue was the premature closure of the e-proceeding portal on 30.03.2022, preventing the assessee from submitting documentary evidence before the final order on 19.09.2022. The Tribunal found this a fundamental breach of the assessee's right to be heard under section 144B of the Income Tax Act, and remanded the case for fresh assessment with an opportunity to submit evidence. Case-Laws Income Tax Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771592