https://www.taxtmi.com/caselaws?id=799532 Effective opportunity of hearing under faceless assessment requires sufficient time to answer a show-cause notice, clear communication on any request for additional time, and consideration of material subsequently filed. Four working days for response, without communicating whether an extension request was accepted or rejected and without addressing uploaded submissions, may deny that opportunity. These requirements apply equally where assessment proceedings may lead to consequential penalty action. en-us Fri, 18 Sep 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799532 Effective opportunity of hearing under faceless assessment requires sufficient time to answer a show-cause notice, clear communication on any request for additional time, and consideration of material subsequently filed. Four working days for response, without communicating whether an extension request was accepted or rejected and without addressing uploaded submissions, may deny that opportunity. These requirements apply equally where assessment proceedings may lead to consequential penalty action. Case-Laws Income Tax Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799532