https://www.taxtmi.com/caselaws?id=797472 Adequate opportunity of hearing was not provided where the assessment followed shortly after an unanswered show-cause notice without a further opportunity to respond. Although rejection of the books of account was not considered defective, the assessment requires fresh adjudication after the assessee receives adequate and reasonable hearing. The merits of book rejection and income estimation remain open for independent consideration upon verification of relevant details, clarifications and explanations. en-us Tue, 11 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797472 Adequate opportunity of hearing was not provided where the assessment followed shortly after an unanswered show-cause notice without a further opportunity to respond. Although rejection of the books of account was not considered defective, the assessment requires fresh adjudication after the assessee receives adequate and reasonable hearing. The merits of book rejection and income estimation remain open for independent consideration upon verification of relevant details, clarifications and explanations. Case-Laws Income Tax Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797472