https://www.taxtmi.com/caselaws?id=774459 The Telangana HC quashed an assessment order passed under Section 143(3) r/w Section 144B due to denial of natural justice. The Department issued a show-cause notice on 28.02.2025 providing only four effective days for response, violating the mandatory seven-day requirement under SOP. Despite having thirty-one days available, the Department failed to provide adequate time after taking four months to issue the notice. The HC held the Department solely responsible for poor time management and set aside both the show-cause notice and assessment order dated 11.03.2025, remitting the matter back to allow proper seven-day response period. en-us Wed, 25 Jun 2025 00:00:00 +0530 Wed, 09 Jul 2025 08:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774459 The Telangana HC quashed an assessment order passed under Section 143(3) r/w Section 144B due to denial of natural justice. The Department issued a show-cause notice on 28.02.2025 providing only four effective days for response, violating the mandatory seven-day requirement under SOP. Despite having thirty-one days available, the Department failed to provide adequate time after taking four months to issue the notice. The HC held the Department solely responsible for poor time management and set aside both the show-cause notice and assessment order dated 11.03.2025, remitting the matter back to allow proper seven-day response period. Case-Laws Income Tax Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774459