https://www.taxtmi.com/caselaws?id=216620 The Ld. Commissioner of Income Tax (A) declared the assessment null and void due to the Assessing Officer's failure to issue proper notices in the correct status of the assessee. The appellate tribunal remitted the issues back to the Assessing Officer for fresh consideration to ensure procedural fairness and compliance with natural justice principles. The tribunal found the assessment defect to be curable and disagreed with the Commissioner's decision, emphasizing the need for proper opportunity for the assessees to present their case. en-us Tue, 03 Jul 2012 00:00:00 +0530 Wed, 12 Sep 2012 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216620 The Ld. Commissioner of Income Tax (A) declared the assessment null and void due to the Assessing Officer's failure to issue proper notices in the correct status of the assessee. The appellate tribunal remitted the issues back to the Assessing Officer for fresh consideration to ensure procedural fairness and compliance with natural justice principles. The tribunal found the assessment defect to be curable and disagreed with the Commissioner's decision, emphasizing the need for proper opportunity for the assessees to present their case. Case-Laws Income Tax Tue, 03 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216620