Anwar Pasha vs Cit

The Supreme Court allowed the appeals in Manish Makeshwari v. Asstt. CIT, emphasizing the importance of adherence to procedural fairness in tax assessments. The Court reiterated that the principles of natural justice must be observed, particularly in the context of Section 144 of the Income Tax Act, which deals with best judgment assessments. The decision underscores the necessity for the assessing officer to provide adequate opportunity for the taxpayer to present their case before finalizing assessments.