https://www.taxtmi.com/caselaws?id=793964 An assessment made under Section 143(3) was set aside because the assessee was not given a real and effective opportunity to meet the material relied on, rendering the demand and penalty proceedings procedurally unfair and unsustainable. The Court also held that the existence of an alternative statutory remedy did not bar writ jurisdiction under Article 226 where there was a manifest breach of natural justice and the legality of the decision-making process was in issue. The writ petition was maintainable, and the matter was remitted for fresh assessment after a meaningful personal hearing. en-us Thu, 25 Jun 2026 00:00:00 +0530 Fri, 26 Jun 2026 07:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793964 An assessment made under Section 143(3) was set aside because the assessee was not given a real and effective opportunity to meet the material relied on, rendering the demand and penalty proceedings procedurally unfair and unsustainable. The Court also held that the existence of an alternative statutory remedy did not bar writ jurisdiction under Article 226 where there was a manifest breach of natural justice and the legality of the decision-making process was in issue. The writ petition was maintainable, and the matter was remitted for fresh assessment after a meaningful personal hearing. Case-Laws Income Tax Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793964