https://www.taxtmi.com/caselaws?id=246115 The Tribunal allowed the appeal for statistical purposes, remitting the issue back to the Assessing Officer for fresh consideration. The Tribunal emphasized the importance of providing a fair opportunity to the assessee to substantiate claims with proper evidence, highlighting the significance of due process and the right to be heard in tax assessment proceedings for ensuring justice and fairness in determining tax liabilities. en-us Thu, 10 Apr 2014 00:00:00 +0530 Thu, 17 Apr 2014 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246115 The Tribunal allowed the appeal for statistical purposes, remitting the issue back to the Assessing Officer for fresh consideration. The Tribunal emphasized the importance of providing a fair opportunity to the assessee to substantiate claims with proper evidence, highlighting the significance of due process and the right to be heard in tax assessment proceedings for ensuring justice and fairness in determining tax liabilities. Case-Laws Income Tax Thu, 10 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246115