https://www.taxtmi.com/caselaws?id=215533 The Tribunal set aside the Revenue authorities' orders and remanded the matter to the Dispute Resolution Panel/Assessing Officer for a fresh assessment due to a potential bias issue in the DRP composition, as one member was the jurisdictional Commissioner during the draft assessment. The Tribunal emphasized the importance of avoiding bias and following consistent decisions, granting the assessee a reasonable opportunity to be heard. The assessee's appeal was partly allowed for statistical purposes, resulting in the partial allowance of the appeal. en-us Fri, 13 Apr 2012 00:00:00 +0530 Sat, 09 Apr 2016 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215533 The Tribunal set aside the Revenue authorities' orders and remanded the matter to the Dispute Resolution Panel/Assessing Officer for a fresh assessment due to a potential bias issue in the DRP composition, as one member was the jurisdictional Commissioner during the draft assessment. The Tribunal emphasized the importance of avoiding bias and following consistent decisions, granting the assessee a reasonable opportunity to be heard. The assessee's appeal was partly allowed for statistical purposes, resulting in the partial allowance of the appeal. Case-Laws Income Tax Fri, 13 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215533