https://www.taxtmi.com/caselaws?id=780359 Assessment, demand and penalty proceedings were held unsustainable where the taxpayer was given only three days to reply, including a weekend, and the record did not show any effective hearing. The Court found that this did not satisfy audi alteram partem, because a reasonable and meaningful opportunity to respond is an essential component of natural justice. On that basis, the impugned assessment order, demand notice and penalty notice were quashed, and the matter was remanded for de novo consideration after granting a proper opportunity of hearing. en-us Mon, 06 Oct 2025 00:00:00 +0530 Wed, 29 Oct 2025 08:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780359 Assessment, demand and penalty proceedings were held unsustainable where the taxpayer was given only three days to reply, including a weekend, and the record did not show any effective hearing. The Court found that this did not satisfy audi alteram partem, because a reasonable and meaningful opportunity to respond is an essential component of natural justice. On that basis, the impugned assessment order, demand notice and penalty notice were quashed, and the matter was remanded for de novo consideration after granting a proper opportunity of hearing. Case-Laws Income Tax Mon, 06 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780359