https://www.taxtmi.com/caselaws?id=774189 HC upheld reassessment notices under Sections 142, 144, 144B, and 147 of Income-tax Act despite petitioner's claim of inadequate response time. Court held that Standard Operating Procedure granting seven days response time is merely administrative guidance, not binding law. Applying SC precedent, court found no actual prejudice occurred where petitioner received all notices but failed to respond despite multiple adjournments. Mere technical breach of natural justice insufficient without demonstrable prejudice. Petitioner's challenge rejected as adequate opportunity was provided to respond. en-us Mon, 30 Jun 2025 00:00:00 +0530 Fri, 04 Jul 2025 08:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774189 HC upheld reassessment notices under Sections 142, 144, 144B, and 147 of Income-tax Act despite petitioner's claim of inadequate response time. Court held that Standard Operating Procedure granting seven days response time is merely administrative guidance, not binding law. Applying SC precedent, court found no actual prejudice occurred where petitioner received all notices but failed to respond despite multiple adjournments. Mere technical breach of natural justice insufficient without demonstrable prejudice. Petitioner's challenge rejected as adequate opportunity was provided to respond. Case-Laws Income Tax Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774189