https://www.taxtmi.com/caselaws?id=348908 The tribunal allowed all the appeals of the assessee, emphasizing the importance of compliance with procedural requirements and principles of natural justice in tax assessments. The failure to provide the assessee with an opportunity to be heard before enhancing the tax liability was deemed a critical flaw, resulting in the setting aside of the rectification order passed by the Assessing Officer. The judgment underscored the necessity of following statutory procedures and ensuring fair treatment of taxpayers in tax proceedings. en-us Fri, 29 Sep 2017 00:00:00 +0530 Tue, 03 Oct 2017 06:34:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348908 The tribunal allowed all the appeals of the assessee, emphasizing the importance of compliance with procedural requirements and principles of natural justice in tax assessments. The failure to provide the assessee with an opportunity to be heard before enhancing the tax liability was deemed a critical flaw, resulting in the setting aside of the rectification order passed by the Assessing Officer. The judgment underscored the necessity of following statutory procedures and ensuring fair treatment of taxpayers in tax proceedings. Case-Laws Income Tax Fri, 29 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348908