Reassessment proceedings were ex-parte, violating principles of ...

Reassessment notice invalid due to lack of reasonable opportunity to file reply. Bona fide mistake, sufficient cause shown. Natural justice violated. Order quashed, fresh consideration ordered.

Case Laws Income Tax

August 3, 2024

Reassessment proceedings were ex-parte, violating principles of natural justice as petitioner was not provided reasonable opportunity to file reply documents due to notice u/s 148A(b) being delivered to inactive email id. Petitioner filed returns for other assessment years, but mistakenly believed income for AY 2018-19 was below exemption limit. Inability to reply was due to bona fide reasons and sufficient cause. Impugned notice, order violative of natural justice, quashed, matter remitted for fresh consideration in accordance with law.

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Reassessment proceedings were ex-parte, violating principles of ...

Reassessment notice invalid due to lack of reasonable opportunity to file reply. Bona fide mistake, sufficient cause shown. Natural justice violated. Order quashed, fresh consideration ordered.

Case Laws Income Tax

August 3, 2024

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