https://www.taxtmi.com/caselaws?id=792079 A show-cause notice issued in reassessment proceedings was invalid because the prescribed SOP required at least seven days' response time unless curtailed by limitation, and the notice granted only five days despite the limitation period expiring later. That shortened period denied a reasonable opportunity to respond and breached procedural fairness and natural justice. The notice and resulting assessment order were therefore set aside, and the matter was remanded for fresh assessment after due hearing. en-us Tue, 05 May 2026 00:00:00 +0530 Fri, 22 May 2026 07:06:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792079 A show-cause notice issued in reassessment proceedings was invalid because the prescribed SOP required at least seven days' response time unless curtailed by limitation, and the notice granted only five days despite the limitation period expiring later. That shortened period denied a reasonable opportunity to respond and breached procedural fairness and natural justice. The notice and resulting assessment order were therefore set aside, and the matter was remanded for fresh assessment after due hearing. Case-Laws Income Tax Tue, 05 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792079