https://www.taxtmi.com/caselaws?id=244248 The tribunal found in favor of the appellant, emphasizing the denial of a fair hearing opportunity by the Commissioner of Income Tax(A) due to failure in providing necessary documents and records for assessment and appellate proceedings. The tribunal concluded that the appellant was deprived of the chance to present a proper case, leading to the decision being remanded back to the Assessing Officer for a fresh adjudication with directions to ensure the appellant receives the essential documents and a fair opportunity to be heard. en-us Fri, 14 Feb 2014 00:00:00 +0530 Fri, 21 Feb 2014 09:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244248 The tribunal found in favor of the appellant, emphasizing the denial of a fair hearing opportunity by the Commissioner of Income Tax(A) due to failure in providing necessary documents and records for assessment and appellate proceedings. The tribunal concluded that the appellant was deprived of the chance to present a proper case, leading to the decision being remanded back to the Assessing Officer for a fresh adjudication with directions to ensure the appellant receives the essential documents and a fair opportunity to be heard. Case-Laws Income Tax Fri, 14 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244248