Only 48 Hours given to Respond to Income Tax SCN to clarify Rs. 79L Addition: Madras HC remands for Reconsideration

In a recent decision, the Madras High Court criticized the Income Tax Department for allowing only 48 hours to respond to a show-cause notice regarding a Rs. 79 lakh addition. The court remanded the case, stressing the inadequate time given for clarification. The ruling underscores procedural fairness and the need for reasonable response periods in tax proceedings, highlighting concerns over due process. This case reflects broader issues in Income Tax procedures and administrative practices.