https://www.taxtmi.com/caselaws?id=800024 Principles of natural justice require a meaningful opportunity to respond before a reassessment order is made. Information concerning the source of funds was requested through a later digitally signed communication, issued immediately before intervening holidays and requiring a response by midday on the next working day. The effective response period was about three-and-a-half hours, which was insufficient to furnish the requested particulars. This denial of adequate opportunity vitiated the order under Section 148A(3), and the taxpayer must receive a hearing after providing the requested details, with merits remaining open. en-us Thu, 24 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 08:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800024 Principles of natural justice require a meaningful opportunity to respond before a reassessment order is made. Information concerning the source of funds was requested through a later digitally signed communication, issued immediately before intervening holidays and requiring a response by midday on the next working day. The effective response period was about three-and-a-half hours, which was insufficient to furnish the requested particulars. This denial of adequate opportunity vitiated the order under Section 148A(3), and the taxpayer must receive a hearing after providing the requested details, with merits remaining open. Case-Laws Income Tax Thu, 24 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800024