https://www.taxtmi.com/caselaws?id=777819 An ex parte penalty order under section 271D of the Income-tax Act may be set aside where the assessee was denied a meaningful opportunity of hearing, as such denial breaches natural justice. The record showed confusion over whether a hearing had been sought through the faceless penalty portal, and the matter had not been examined on merits. On these facts, the High Court quashed the order and remitted the matter for fresh adjudication after granting a proper hearing and passing a fresh order in accordance with law. en-us Mon, 01 Sep 2025 00:00:00 +0530 Fri, 05 Sep 2025 08:10:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777819 An ex parte penalty order under section 271D of the Income-tax Act may be set aside where the assessee was denied a meaningful opportunity of hearing, as such denial breaches natural justice. The record showed confusion over whether a hearing had been sought through the faceless penalty portal, and the matter had not been examined on merits. On these facts, the High Court quashed the order and remitted the matter for fresh adjudication after granting a proper hearing and passing a fresh order in accordance with law. Case-Laws Income Tax Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777819