https://www.taxtmi.com/caselaws?id=203935 Insufficient representation before the Assessing Officer and an ineffective opportunity during remand justified fresh examination, because the audit report and surrounding material did not conclusively show that the disputed payments were outside-party payments attracting tax deduction at source. The CIT(A) order was set aside and the matter was restored to the Assessing Officer for de novo assessment after considering the material and granting a reasonable opportunity of hearing. No view was expressed on the merits. en-us Fri, 29 Apr 2011 00:00:00 +0530 Fri, 24 Jun 2011 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203935 Insufficient representation before the Assessing Officer and an ineffective opportunity during remand justified fresh examination, because the audit report and surrounding material did not conclusively show that the disputed payments were outside-party payments attracting tax deduction at source. The CIT(A) order was set aside and the matter was restored to the Assessing Officer for de novo assessment after considering the material and granting a reasonable opportunity of hearing. No view was expressed on the merits. Case-Laws Income Tax Fri, 29 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203935