https://www.taxtmi.com/caselaws?id=471407 Revisionary proceedings require a meaningful and effective opportunity of hearing before an assessment is treated as erroneous and prejudicial to Revenue interests. Uploading a revision notice shortly before the scheduled hearing and passing the revisionary order immediately thereafter does not provide adequate time to respond. Such procedure breaches the principles of natural justice, rendering the revisionary order invalid and requiring a fresh reasonable opportunity of hearing. en-us Tue, 24 Jun 2025 00:00:00 +0530 Tue, 01 Sep 2026 19:02:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471407 Revisionary proceedings require a meaningful and effective opportunity of hearing before an assessment is treated as erroneous and prejudicial to Revenue interests. Uploading a revision notice shortly before the scheduled hearing and passing the revisionary order immediately thereafter does not provide adequate time to respond. Such procedure breaches the principles of natural justice, rendering the revisionary order invalid and requiring a fresh reasonable opportunity of hearing. Case-Laws Income Tax Tue, 24 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471407