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    <title>2008 (9) TMI 462 - ITAT AMRITSAR</title>
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    <description>The Tribunal held that the Assessing Officer&#039;s failure to confront the assessee with evidence gathered violated principles of natural justice, rendering the assessment order void. The assessment was set aside, and the case was remanded to the AO for fresh consideration, with instructions to provide the assessee an opportunity to rebut the evidence. As a result, both appeals were treated as allowed for statistical purposes.</description>
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      <description>The Tribunal held that the Assessing Officer&#039;s failure to confront the assessee with evidence gathered violated principles of natural justice, rendering the assessment order void. The assessment was set aside, and the case was remanded to the AO for fresh consideration, with instructions to provide the assessee an opportunity to rebut the evidence. As a result, both appeals were treated as allowed for statistical purposes.</description>
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