https://www.taxtmi.com/caselaws?id=217028 The Tribunal remanded the case back to the Assessing Officer for fresh examination due to contradictory findings by the AO and CIT(A). The Tribunal emphasized the importance of considering all relevant information and providing the assessee with a proper opportunity to be heard. Both the assessee's and revenue's appeals were allowed for statistical purposes, highlighting the necessity for a comprehensive and fair reassessment of the issues involved. en-us Fri, 27 Jul 2012 00:00:00 +0530 Tue, 11 Sep 2012 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217028 The Tribunal remanded the case back to the Assessing Officer for fresh examination due to contradictory findings by the AO and CIT(A). The Tribunal emphasized the importance of considering all relevant information and providing the assessee with a proper opportunity to be heard. Both the assessee's and revenue's appeals were allowed for statistical purposes, highlighting the necessity for a comprehensive and fair reassessment of the issues involved. Case-Laws Income Tax Fri, 27 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217028