https://www.taxtmi.com/highlights?id=104737 Failure to consider an adjournment request uploaded through the income-tax portal can deny the taxpayer an effective opportunity to respond to a show-cause notice and breach principles of natural justice. Portal-generated confirmation and subsequent communication established that the request had been filed but was not placed before the Assessing Officer. The final assessment was therefore set aside and remitted for fresh assessment, with an opportunity to submit a reply and receive a hearing. en-us Fri, 09 Oct 2026 11:18:18 +0530 Fri, 09 Oct 2026 11:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104737 Failure to consider an adjournment request uploaded through the income-tax portal can deny the taxpayer an effective opportunity to respond to a show-cause notice and breach principles of natural justice. Portal-generated confirmation and subsequent communication established that the request had been filed but was not placed before the Assessing Officer. The final assessment was therefore set aside and remitted for fresh assessment, with an opportunity to submit a reply and receive a hearing. Highlights Income Tax Fri, 09 Oct 2026 11:18:18 +0530 https://www.taxtmi.com/highlights?id=104737