https://www.taxtmi.com/caselaws?id=794257 An assessment under Section 143(3) read with Section 144B may be vitiated if the assessee is given less than two clear days, including a weekend, to reply to a show-cause notice, because such time is insufficient for an effective hearing and breaches natural justice. An addition under Section 69A cannot be sustained when it is introduced in the assessment order without being proposed in the notice, as it travels beyond the scope of the prior opportunity. The impugned assessment and consequential demand were quashed, and the matter was remitted for fresh assessment after adequate hearing. en-us Tue, 30 Jun 2026 00:00:00 +0530 Thu, 02 Jul 2026 08:07:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794257 An assessment under Section 143(3) read with Section 144B may be vitiated if the assessee is given less than two clear days, including a weekend, to reply to a show-cause notice, because such time is insufficient for an effective hearing and breaches natural justice. An addition under Section 69A cannot be sustained when it is introduced in the assessment order without being proposed in the notice, as it travels beyond the scope of the prior opportunity. The impugned assessment and consequential demand were quashed, and the matter was remitted for fresh assessment after adequate hearing. Case-Laws Income Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794257