https://www.taxtmi.com/caselaws?id=464853 A reassessment under the Income-tax Act was held unsustainable where the authority failed to follow the notice date under Section 144-B, did not fix any further date, and passed the order without considering the assessee's reply uploaded on the portal. The defect rendered the order ex parte and showed non-application of mind, amounting to a breach of natural justice. The objection that the assessee should be relegated to an alternative remedy was rejected because the procedural lapse was patent. The reassessment order was set aside and the matter remitted for fresh consideration after giving due opportunity of hearing. en-us Wed, 05 Jul 2023 00:00:00 +0530 Tue, 18 Nov 2025 18:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464853 A reassessment under the Income-tax Act was held unsustainable where the authority failed to follow the notice date under Section 144-B, did not fix any further date, and passed the order without considering the assessee's reply uploaded on the portal. The defect rendered the order ex parte and showed non-application of mind, amounting to a breach of natural justice. The objection that the assessee should be relegated to an alternative remedy was rejected because the procedural lapse was patent. The reassessment order was set aside and the matter remitted for fresh consideration after giving due opportunity of hearing. Case-Laws Income Tax Wed, 05 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464853