https://www.taxtmi.com/caselaws?id=259955 The Court allowed the Revenue's appeal against the ITAT's order for AYs 1999-2000 to 2004-05, emphasizing procedural irregularities. It held that the CIT (Appeals) and ITAT erred in their assessments, emphasizing the importance of providing a fair opportunity to the assessee to respond to new evidence. The Court set aside the previous orders, remitting the matter to the CIT (Appeals) for a fresh determination based on materials collected during a survey, preserving the parties' rights for further proceedings. en-us Mon, 18 May 2015 00:00:00 +0530 Wed, 27 May 2015 06:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259955 The Court allowed the Revenue's appeal against the ITAT's order for AYs 1999-2000 to 2004-05, emphasizing procedural irregularities. It held that the CIT (Appeals) and ITAT erred in their assessments, emphasizing the importance of providing a fair opportunity to the assessee to respond to new evidence. The Court set aside the previous orders, remitting the matter to the CIT (Appeals) for a fresh determination based on materials collected during a survey, preserving the parties' rights for further proceedings. Case-Laws Income Tax Mon, 18 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259955