https://www.taxtmi.com/caselaws?id=791542 An assessment order under the Income-tax Act was found unsustainable because the assessing authority failed to consider the assessee's reply already on record, even though a notice under Section 142(1) had been issued. The decisive defect was the denial of a meaningful opportunity before completion of assessment: the omission to deal with the reply rendered the process unfair and contrary to natural justice, including in faceless assessment proceedings. The order was quashed and fresh assessment was directed after considering the reply and granting a hearing. en-us Wed, 29 Apr 2026 00:00:00 +0530 Wed, 13 May 2026 08:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791542 An assessment order under the Income-tax Act was found unsustainable because the assessing authority failed to consider the assessee's reply already on record, even though a notice under Section 142(1) had been issued. The decisive defect was the denial of a meaningful opportunity before completion of assessment: the omission to deal with the reply rendered the process unfair and contrary to natural justice, including in faceless assessment proceedings. The order was quashed and fresh assessment was directed after considering the reply and granting a hearing. Case-Laws Income Tax Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791542