https://www.taxtmi.com/caselaws?id=210155 The Tribunal set aside the CIT(A) order due to failure to provide an opportunity to the appellant as directed by the ITAT, leading to lack of notice to the Assessing Officer. The Tribunal upheld the validity of reopening the assessment under section 148 of the Income-tax Act, 1961, and directed a fair hearing for both parties. Contradictions between CIT(A) decisions and Assessing Officer's findings prompted the Tribunal to order a fresh decision with proper opportunities for both sides. The Tribunal decided to reevaluate all issues for the assessment year 1988-89 after providing a fair hearing for both parties, ensuring a just consideration of the case. en-us Thu, 28 Apr 2011 00:00:00 +0530 Mon, 26 Nov 2012 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210155 The Tribunal set aside the CIT(A) order due to failure to provide an opportunity to the appellant as directed by the ITAT, leading to lack of notice to the Assessing Officer. The Tribunal upheld the validity of reopening the assessment under section 148 of the Income-tax Act, 1961, and directed a fair hearing for both parties. Contradictions between CIT(A) decisions and Assessing Officer's findings prompted the Tribunal to order a fresh decision with proper opportunities for both sides. The Tribunal decided to reevaluate all issues for the assessment year 1988-89 after providing a fair hearing for both parties, ensuring a just consideration of the case. Case-Laws Income Tax Thu, 28 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210155