https://www.taxtmi.com/article/detailed?id=16849 Natural justice under income-tax law restrains the exercise of assessment, reassessment and faceless assessment powers through notice, disclosure of material, opportunity to respond, consideration of submissions and reasoned orders. Reassessment requires recorded reasons, supply of reasons, opportunity to object and disposal of objections by a speaking order, while faceless assessment must still preserve effective hearing, transparency and accountability. Procedural lapses such as non-consideration of replies, denial of hearing, undisclosed material, mechanical orders and denial of cross-examination are treated as serious violations. en-us Tue, 07 Jul 2026 08:41:18 +0530 Tue, 07 Jul 2026 08:41:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16849 Natural justice under income-tax law restrains the exercise of assessment, reassessment and faceless assessment powers through notice, disclosure of material, opportunity to respond, consideration of submissions and reasoned orders. Reassessment requires recorded reasons, supply of reasons, opportunity to object and disposal of objections by a speaking order, while faceless assessment must still preserve effective hearing, transparency and accountability. Procedural lapses such as non-consideration of replies, denial of hearing, undisclosed material, mechanical orders and denial of cross-examination are treated as serious violations. Articles Income Tax Tue, 07 Jul 2026 08:41:18 +0530 https://www.taxtmi.com/article/detailed?id=16849