https://www.taxtmi.com/caselaws?id=350246 The Court set aside the order enhancing assessment under the Income Tax Act, 1961, due to lack of opportunity for the petitioner to contest the proposal. Emphasizing the importance of natural justice, the Court remanded the matter for fresh consideration, stressing the need for a fair hearing and a reasoned decision in accordance with the law. The judgment underscores the significance of clear communication and rectification of errors in ensuring a transparent and just decision-making process in tax assessment matters. en-us Fri, 06 Oct 2017 00:00:00 +0530 Thu, 02 Nov 2017 08:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350246 The Court set aside the order enhancing assessment under the Income Tax Act, 1961, due to lack of opportunity for the petitioner to contest the proposal. Emphasizing the importance of natural justice, the Court remanded the matter for fresh consideration, stressing the need for a fair hearing and a reasoned decision in accordance with the law. The judgment underscores the significance of clear communication and rectification of errors in ensuring a transparent and just decision-making process in tax assessment matters. Case-Laws Income Tax Fri, 06 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350246