https://www.taxtmi.com/caselaws?id=248269 The Tribunal set aside the assessment and directed a fresh assessment by the Assessing Officer, emphasizing the importance of providing proper opportunity to be heard. The Tribunal imposed a cost of Rs.2,500 on the assessee for failing to inform about the change of address, highlighting the necessity of effective communication between the assessee and tax authorities. The decision was procedural, focusing on the need for timely and accurate address updates to avoid complications in the assessment process. en-us Fri, 16 May 2014 00:00:00 +0530 Sat, 07 Jun 2014 11:02:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248269 The Tribunal set aside the assessment and directed a fresh assessment by the Assessing Officer, emphasizing the importance of providing proper opportunity to be heard. The Tribunal imposed a cost of Rs.2,500 on the assessee for failing to inform about the change of address, highlighting the necessity of effective communication between the assessee and tax authorities. The decision was procedural, focusing on the need for timely and accurate address updates to avoid complications in the assessment process. Case-Laws Income Tax Fri, 16 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248269