https://www.taxtmi.com/caselaws?id=63144 The Tribunal set aside the orders of the authorities below in a case involving income tax assessment for the year 1981-82. The assessee was not provided a reasonable opportunity to prove his case during the assessment, violating principles of natural justice. The rushed assessment process by the Income Tax Officer without proper reasoning and lack of opportunity for the assessee to examine evidence led to a decision for a fresh assessment with due consideration to fair hearing principles. The focus was on rectifying procedural deficiencies rather than delving into the merits of the appeals. en-us Mon, 07 Jul 1986 00:00:00 +0530 Fri, 28 Jan 2011 10:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63144 The Tribunal set aside the orders of the authorities below in a case involving income tax assessment for the year 1981-82. The assessee was not provided a reasonable opportunity to prove his case during the assessment, violating principles of natural justice. The rushed assessment process by the Income Tax Officer without proper reasoning and lack of opportunity for the assessee to examine evidence led to a decision for a fresh assessment with due consideration to fair hearing principles. The focus was on rectifying procedural deficiencies rather than delving into the merits of the appeals. Case-Laws Income Tax Mon, 07 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63144