https://www.taxtmi.com/caselaws?id=470804 Assessment and first appellate proceedings must provide the assessee a meaningful opportunity to present its case. An ex parte assessment followed limited time for share applicants to respond, with replies received after the assessment order. The appellate proceeding was decided after only a conditional notice concerning the Vivad Se Vishwas Scheme during the COVID-19 pandemic. As the record did not establish adequate opportunity before either authority, the assessment and appellate orders were unsustainable for breach of natural justice. The matter was restored for fresh adjudication after granting sufficient opportunity to the assessee. en-us Thu, 08 Feb 2024 00:00:00 +0530 Mon, 10 Aug 2026 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470804 Assessment and first appellate proceedings must provide the assessee a meaningful opportunity to present its case. An ex parte assessment followed limited time for share applicants to respond, with replies received after the assessment order. The appellate proceeding was decided after only a conditional notice concerning the Vivad Se Vishwas Scheme during the COVID-19 pandemic. As the record did not establish adequate opportunity before either authority, the assessment and appellate orders were unsustainable for breach of natural justice. The matter was restored for fresh adjudication after granting sufficient opportunity to the assessee. Case-Laws Income Tax Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470804