https://www.taxtmi.com/caselaws?id=240806 The ITAT Hyderabad set aside the CIT(A) order and directed the matter to be restored to the Assessing Officer for a fresh assessment under section 144 of the Income Tax Act for the assessment year 2008-09. The Tribunal emphasized the necessity of fair play and natural justice, highlighting the lack of opportunity for the assessee to substantiate claims. The Assessing Officer was instructed to allow the assessee a fair opportunity to present evidence and re-decide the issue of agricultural income after providing a reasonable opportunity for the assessee to be heard. The appeal was allowed for statistical purposes, stressing the importance of due process in assessment proceedings. en-us Thu, 31 Jan 2013 00:00:00 +0530 Thu, 12 Dec 2013 09:11:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240806 The ITAT Hyderabad set aside the CIT(A) order and directed the matter to be restored to the Assessing Officer for a fresh assessment under section 144 of the Income Tax Act for the assessment year 2008-09. The Tribunal emphasized the necessity of fair play and natural justice, highlighting the lack of opportunity for the assessee to substantiate claims. The Assessing Officer was instructed to allow the assessee a fair opportunity to present evidence and re-decide the issue of agricultural income after providing a reasonable opportunity for the assessee to be heard. The appeal was allowed for statistical purposes, stressing the importance of due process in assessment proceedings. Case-Laws Income Tax Thu, 31 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240806