https://www.taxtmi.com/caselaws?id=790724 Insufficient time to respond to a draft assessment order, together with non-disposal of an adjournment request and denial of a personal hearing, can breach the principles of natural justice where substantial additions are proposed. The court found that a 2.5-day response window, including a weekend, did not afford a fair and reasonable opportunity of being heard before completion of the assessment. That procedural unfairness justified writ interference and made it inappropriate to insist on the alternate statutory remedy. The assessment order was quashed, and the matter was remanded for fresh consideration from the draft assessment stage with an opportunity to respond and a personal hearing; the consequential demand and penalty notices were also quashed. en-us Fri, 24 Apr 2026 00:00:00 +0530 Wed, 29 Apr 2026 08:16:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790724 Insufficient time to respond to a draft assessment order, together with non-disposal of an adjournment request and denial of a personal hearing, can breach the principles of natural justice where substantial additions are proposed. The court found that a 2.5-day response window, including a weekend, did not afford a fair and reasonable opportunity of being heard before completion of the assessment. That procedural unfairness justified writ interference and made it inappropriate to insist on the alternate statutory remedy. The assessment order was quashed, and the matter was remanded for fresh consideration from the draft assessment stage with an opportunity to respond and a personal hearing; the consequential demand and penalty notices were also quashed. Case-Laws Income Tax Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790724