https://www.taxtmi.com/caselaws?id=791871 An assessment order passed on the same day as the assessee's detailed reply was filed, without considering the reply or granting an effective hearing, was found procedurally unfair. The Court held that the authorities must examine the explanation already on record and follow the principles of natural justice before concluding the assessment. The order was quashed and the matter was remitted for fresh consideration, with directions to consider the reply, afford a hearing, and pass a reasoned speaking order in accordance with law. en-us Tue, 12 May 2026 00:00:00 +0530 Tue, 19 May 2026 08:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791871 An assessment order passed on the same day as the assessee's detailed reply was filed, without considering the reply or granting an effective hearing, was found procedurally unfair. The Court held that the authorities must examine the explanation already on record and follow the principles of natural justice before concluding the assessment. The order was quashed and the matter was remitted for fresh consideration, with directions to consider the reply, afford a hearing, and pass a reasoned speaking order in accordance with law. Case-Laws Income Tax Tue, 12 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791871