https://www.taxtmi.com/caselaws?id=779435 Assessment under section 144 read with section 144B was quashed where the assessee's reply and supporting material were not considered before the adverse order was passed. The High Court noted that the assessment proceeded on an income and loss determination proposal prepared before the detailed reply dated 08.03.2025 was examined, so the disputed TDS and purchase explanations were not evaluated. This failure to take the reply on record and to give an effective opportunity of hearing amounted to a breach of natural justice. The matter was remanded to the Faceless Assessment Unit for fresh de novo consideration after considering the reply and, if requested, affording hearing under section 144B. en-us Tue, 09 Sep 2025 00:00:00 +0530 Mon, 06 Oct 2025 09:10:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779435 Assessment under section 144 read with section 144B was quashed where the assessee's reply and supporting material were not considered before the adverse order was passed. The High Court noted that the assessment proceeded on an income and loss determination proposal prepared before the detailed reply dated 08.03.2025 was examined, so the disputed TDS and purchase explanations were not evaluated. This failure to take the reply on record and to give an effective opportunity of hearing amounted to a breach of natural justice. The matter was remanded to the Faceless Assessment Unit for fresh de novo consideration after considering the reply and, if requested, affording hearing under section 144B. Case-Laws Income Tax Tue, 09 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779435