https://www.taxtmi.com/caselaws?id=782401 HC held that the assessment order u/s 143(3) r/w 144B was vitiated due to gross violation of principles of natural justice and breach of the statutory SOP mandating a minimum seven-day response time. The assessee was effectively given no working day to respond to the show cause notice, and no sufficient justification was shown for curtailing time so close to the limitation date. Further, despite a specific request, mandatory personal hearing u/s 144B(6)(viii) was not effectively granted, as the virtual hearing notice was issued after the scheduled time and the hearing was not conducted. HC quashed the assessment order, demand notice, and penalty show cause notices. en-us Mon, 24 Nov 2025 00:00:00 +0530 Fri, 28 Nov 2025 08:24:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782401 HC held that the assessment order u/s 143(3) r/w 144B was vitiated due to gross violation of principles of natural justice and breach of the statutory SOP mandating a minimum seven-day response time. The assessee was effectively given no working day to respond to the show cause notice, and no sufficient justification was shown for curtailing time so close to the limitation date. Further, despite a specific request, mandatory personal hearing u/s 144B(6)(viii) was not effectively granted, as the virtual hearing notice was issued after the scheduled time and the hearing was not conducted. HC quashed the assessment order, demand notice, and penalty show cause notices. Case-Laws Income Tax Mon, 24 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782401