https://www.taxtmi.com/caselaws?id=797594 Material non-compliance before the assessing and first appellate authorities warranted a fresh opportunity to substantiate objections and supporting evidence in reassessment proceedings. The first appellate order was set aside and the matter remitted to the Assessing Officer for de novo reassessment after providing the assessee a reasonable opportunity of hearing. The operative principle is that where non-compliance prevents adjudication of tax claims on evidence, a de novo assessment may be directed to preserve principles of natural justice and fair play. en-us Tue, 18 Aug 2026 00:00:00 +0530 Tue, 25 Aug 2026 08:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797594 Material non-compliance before the assessing and first appellate authorities warranted a fresh opportunity to substantiate objections and supporting evidence in reassessment proceedings. The first appellate order was set aside and the matter remitted to the Assessing Officer for de novo reassessment after providing the assessee a reasonable opportunity of hearing. The operative principle is that where non-compliance prevents adjudication of tax claims on evidence, a de novo assessment may be directed to preserve principles of natural justice and fair play. Case-Laws Income Tax Tue, 18 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797594