https://www.taxtmi.com/caselaws?id=216815 The Supreme Court directed the Assessing Officer to reconsider the matter, ensuring the assessee receives all necessary adverse materials and opportunities for cross-examination. The Court emphasized the importance of granting proper opportunities for defense, referencing the ruling in ITO v. M. Pirai Choodi. Additionally, the Court ordered a fresh assessment to correct irregularities during reassessment proceedings, following the decision in Dhakeswari Cotton Mills Ltd. v. CIT. The Tribunal's decision was set aside, and the appeal was allowed accordingly. en-us Thu, 13 Sep 2012 00:00:00 +0530 Sun, 23 Sep 2012 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216815 The Supreme Court directed the Assessing Officer to reconsider the matter, ensuring the assessee receives all necessary adverse materials and opportunities for cross-examination. The Court emphasized the importance of granting proper opportunities for defense, referencing the ruling in ITO v. M. Pirai Choodi. Additionally, the Court ordered a fresh assessment to correct irregularities during reassessment proceedings, following the decision in Dhakeswari Cotton Mills Ltd. v. CIT. The Tribunal's decision was set aside, and the appeal was allowed accordingly. Case-Laws Income Tax Thu, 13 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216815