https://www.taxtmi.com/caselaws?id=783389 Under faceless assessment, failure to allow adequate notice time, consider an adjournment request, and take into account a timely filed reply before passing the final order vitiates the assessment for breach of Section 144B and natural justice. The final show cause notice allowed less than the prescribed seven days, the assessee's email objections were already on record, and the adjournment request was not addressed. The Bombay HC held that the record did not support a finding that no reply had been furnished, set aside the assessment order and consequential demand and penalty proceedings, and restored the matter to the show-cause stage for fresh consideration with portal reopening and a video-conference hearing. en-us Mon, 08 Dec 2025 00:00:00 +0530 Mon, 15 Dec 2025 08:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783389 Under faceless assessment, failure to allow adequate notice time, consider an adjournment request, and take into account a timely filed reply before passing the final order vitiates the assessment for breach of Section 144B and natural justice. The final show cause notice allowed less than the prescribed seven days, the assessee's email objections were already on record, and the adjournment request was not addressed. The Bombay HC held that the record did not support a finding that no reply had been furnished, set aside the assessment order and consequential demand and penalty proceedings, and restored the matter to the show-cause stage for fresh consideration with portal reopening and a video-conference hearing. Case-Laws Income Tax Mon, 08 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783389