https://www.taxtmi.com/caselaws?id=67043 The tribunal upheld the Appellate Assistant Commissioner's decision to cancel the Income Tax Officer's order under section 154 but directed the Officer to re-examine the matter after granting the assessee an opportunity to be heard, citing the duty of the Commissioner to issue appropriate directions post annulment. The tribunal emphasized the importance of adhering to principles of natural justice in tax proceedings. en-us Tue, 27 Apr 1982 00:00:00 +0530 Tue, 08 Mar 2011 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67043 The tribunal upheld the Appellate Assistant Commissioner's decision to cancel the Income Tax Officer's order under section 154 but directed the Officer to re-examine the matter after granting the assessee an opportunity to be heard, citing the duty of the Commissioner to issue appropriate directions post annulment. The tribunal emphasized the importance of adhering to principles of natural justice in tax proceedings. Case-Laws Income Tax Tue, 27 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67043