https://www.taxtmi.com/caselaws?id=215868 The Tribunal allowed the appeal, setting aside the Commissioner of Income-tax (Appeals) order and remanding the matter for reassessment of compliance with Rule 2BA guidelines. The decision emphasized the importance of considering the factual scenario in evaluating compliance with guidelines, following the approach in a precedent case. The Assessing Officer was directed to re-examine the matter, provide a fair hearing to the assessee, and issue a new order accordingly. en-us Tue, 26 Jun 2012 00:00:00 +0530 Tue, 21 Aug 2012 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215868 The Tribunal allowed the appeal, setting aside the Commissioner of Income-tax (Appeals) order and remanding the matter for reassessment of compliance with Rule 2BA guidelines. The decision emphasized the importance of considering the factual scenario in evaluating compliance with guidelines, following the approach in a precedent case. The Assessing Officer was directed to re-examine the matter, provide a fair hearing to the assessee, and issue a new order accordingly. Case-Laws Income Tax Tue, 26 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215868