https://www.taxtmi.com/caselaws?id=470612 Effective opportunity of hearing is required under the principles of natural justice and audi alteram partem before an assessment and consequential penalty action can be sustained. The text states that allowing only two days to respond, not considering an adjournment request, and the assessee's inability to upload its response denied an adequate opportunity to address the proposed assessment. It identifies the resulting assessment order, demand and penalty proceedings as untenable for breach of natural justice. en-us Mon, 09 Feb 2026 00:00:00 +0530 Fri, 31 Jul 2026 19:03:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470612 Effective opportunity of hearing is required under the principles of natural justice and audi alteram partem before an assessment and consequential penalty action can be sustained. The text states that allowing only two days to respond, not considering an adjournment request, and the assessee's inability to upload its response denied an adequate opportunity to address the proposed assessment. It identifies the resulting assessment order, demand and penalty proceedings as untenable for breach of natural justice. Case-Laws Income Tax Mon, 09 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470612