https://www.taxtmi.com/caselaws?id=773187 ITAT Surat held that re-opening proceedings violated natural justice principles where AO issued notice u/s 143(2), supplied reasons for re-opening, and passed assessment order u/s 143(3) r.w.s. 147 all on the same date (13.12.2018). The assessee was given no time to raise objections against re-opening or file explanations supporting the return. The tribunal found this action violated natural justice principles and allowed the appeal for statistical purposes, directing that another opportunity be given to the assessee to plead the case on merit. en-us Tue, 29 Apr 2025 00:00:00 +0530 Thu, 19 Jun 2025 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773187 ITAT Surat held that re-opening proceedings violated natural justice principles where AO issued notice u/s 143(2), supplied reasons for re-opening, and passed assessment order u/s 143(3) r.w.s. 147 all on the same date (13.12.2018). The assessee was given no time to raise objections against re-opening or file explanations supporting the return. The tribunal found this action violated natural justice principles and allowed the appeal for statistical purposes, directing that another opportunity be given to the assessee to plead the case on merit. Case-Laws Income Tax Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773187