https://www.taxtmi.com/caselaws?id=773907 The HC set aside an income tax assessment order dated 24.03.2025 passed under Sections 144 and 144B of the Income Tax Act, 1961, finding it violated principles of natural justice. The Department issued a show cause notice on 13.03.2025 requiring response by 15.03.2025, providing only two days including a holiday (Holi Festival), effectively one working day. This breached the Standard Operating Procedure requiring minimum seven days response time and denied reasonable opportunity of hearing. The Court directed fresh assessment proceedings with adequate time for response, rejecting the Department's argument that alternative appeal remedies cured the procedural defect. en-us Thu, 26 Jun 2025 00:00:00 +0530 Mon, 30 Jun 2025 08:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773907 The HC set aside an income tax assessment order dated 24.03.2025 passed under Sections 144 and 144B of the Income Tax Act, 1961, finding it violated principles of natural justice. The Department issued a show cause notice on 13.03.2025 requiring response by 15.03.2025, providing only two days including a holiday (Holi Festival), effectively one working day. This breached the Standard Operating Procedure requiring minimum seven days response time and denied reasonable opportunity of hearing. The Court directed fresh assessment proceedings with adequate time for response, rejecting the Department's argument that alternative appeal remedies cured the procedural defect. Case-Laws Income Tax Thu, 26 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773907