https://www.taxtmi.com/caselaws?id=466688 Challenge concerned validity of an assessment completed without affording the taxpayer a real opportunity to respond to notices and disputed cash-deposit particulars; court applied the principle of fair opportunity to be heard and directed that where procedural defects and disputed factual entries (including alleged wrongfully attributed deposits) deny meaningful response, the assessment may be set aside. Outcome: the impugned assessment order was set aside; the taxpayer was permitted to file explanations within a fixed period, to be followed by receipt of explanations, a virtual hearing and a fresh order in accordance with law. en-us Wed, 27 Sep 2023 00:00:00 +0530 Mon, 16 Feb 2026 20:10:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466688 Challenge concerned validity of an assessment completed without affording the taxpayer a real opportunity to respond to notices and disputed cash-deposit particulars; court applied the principle of fair opportunity to be heard and directed that where procedural defects and disputed factual entries (including alleged wrongfully attributed deposits) deny meaningful response, the assessment may be set aside. Outcome: the impugned assessment order was set aside; the taxpayer was permitted to file explanations within a fixed period, to be followed by receipt of explanations, a virtual hearing and a fresh order in accordance with law. Case-Laws Income Tax Wed, 27 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466688