https://www.taxtmi.com/caselaws?id=463891 HC held that s.127(1) and (2) require giving the assessee a reasonable opportunity to be heard. A three-day notice dated 14.12.2023 was inadequate, failed to identify the petitioner's role despite the impugned order labelling the petitioner a key person, and thus did not afford a fair hearing. The impugned order was quashed and the matter remanded for reconsideration. The petitioner is permitted to file a fresh reply to the 14.12.2023 notice with objections and relevant documents, and the authority must afford a proper opportunity before revisiting the decision. en-us Wed, 21 Feb 2024 00:00:00 +0530 Sat, 20 Sep 2025 15:28:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463891 HC held that s.127(1) and (2) require giving the assessee a reasonable opportunity to be heard. A three-day notice dated 14.12.2023 was inadequate, failed to identify the petitioner's role despite the impugned order labelling the petitioner a key person, and thus did not afford a fair hearing. The impugned order was quashed and the matter remanded for reconsideration. The petitioner is permitted to file a fresh reply to the 14.12.2023 notice with objections and relevant documents, and the authority must afford a proper opportunity before revisiting the decision. Case-Laws Income Tax Wed, 21 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463891