https://www.taxtmi.com/caselaws?id=798854 Order giving effect to an appellate direction could not stand where the expressly contemplated reasonable opportunity of hearing was not provided to the assessee. Earlier High Court directions had also required a hearing. The Supreme Court set aside the appellate-effect order and the impugned High Court judgment, directing the Assessing Officer to reconsider the matter after hearing the assessee and keeping all contentions open. en-us Tue, 08 Sep 2026 00:00:00 +0530 Sat, 12 Sep 2026 08:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798854 Order giving effect to an appellate direction could not stand where the expressly contemplated reasonable opportunity of hearing was not provided to the assessee. Earlier High Court directions had also required a hearing. The Supreme Court set aside the appellate-effect order and the impugned High Court judgment, directing the Assessing Officer to reconsider the matter after hearing the assessee and keeping all contentions open. Case-Laws Income Tax Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798854