https://www.taxtmi.com/caselaws?id=117455 The Tribunal may call for assessment records and permit inspection where those materials are relevant to deciding a jurisdictional challenge to reassessment. Section 255(6) of the Income-tax Act, 1961 gives the ITAT wide powers for discharging its functions, and Rule 29 of the ITAT Rules, 1963 allows production of documents or other material necessary for passing orders or for any other substantial cause. The processing intimation, the note initiating reassessment, and the reassessment order sheet were treated as relevant to determine whether reassessment was validly initiated and whether the Assessing Officer had applied his mind. The Tribunal was therefore empowered to require the records and allow inspection by the assessee or counsel. en-us Fri, 01 Jul 2005 00:00:00 +0530 Fri, 22 Jun 2012 17:32:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117455 The Tribunal may call for assessment records and permit inspection where those materials are relevant to deciding a jurisdictional challenge to reassessment. Section 255(6) of the Income-tax Act, 1961 gives the ITAT wide powers for discharging its functions, and Rule 29 of the ITAT Rules, 1963 allows production of documents or other material necessary for passing orders or for any other substantial cause. The processing intimation, the note initiating reassessment, and the reassessment order sheet were treated as relevant to determine whether reassessment was validly initiated and whether the Assessing Officer had applied his mind. The Tribunal was therefore empowered to require the records and allow inspection by the assessee or counsel. Case-Laws Income Tax Fri, 01 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117455