https://www.taxtmi.com/caselaws?id=788750 Reassessment proceedings based on High Risk CRIU/VRU information were challenged for breach of natural justice where the show-cause notice under the reassessment scheme did not allege that the entity was non-existent at the stated address. The Delhi High Court held that passing the order under the reassessment provision without first putting that specific allegation to the petitioner was an abject violation of natural justice, because the conclusion that the entity was a bogus non-existent entity was never disclosed in the notice. The Supreme Court found no reason to interfere and dismissed the special leave petition. en-us Wed, 25 Mar 2026 00:00:00 +0530 Fri, 27 Mar 2026 08:52:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788750 Reassessment proceedings based on High Risk CRIU/VRU information were challenged for breach of natural justice where the show-cause notice under the reassessment scheme did not allege that the entity was non-existent at the stated address. The Delhi High Court held that passing the order under the reassessment provision without first putting that specific allegation to the petitioner was an abject violation of natural justice, because the conclusion that the entity was a bogus non-existent entity was never disclosed in the notice. The Supreme Court found no reason to interfere and dismissed the special leave petition. Case-Laws Income Tax Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788750