https://www.taxtmi.com/caselaws?id=195606 The Tribunal held the reopening of assessment to be invalid, rendering the reassessment proceedings invalid. The Tribunal directed the CIT(A) to address the merits of the case and grant the assessee a fair hearing opportunity. The delay in filing the cross objection was condoned due to reasonable cause. The Tribunal emphasized the importance of lower authorities adjudicating on both jurisdictional and merit-related matters to ensure a conclusive decision-making process. The CIT(A) was directed to complete the appeal order by considering the merits of the case and providing a detailed decision, ensuring a fair adjudication process. en-us Mon, 21 Aug 2017 00:00:00 +0530 Sat, 04 Nov 2017 21:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195606 The Tribunal held the reopening of assessment to be invalid, rendering the reassessment proceedings invalid. The Tribunal directed the CIT(A) to address the merits of the case and grant the assessee a fair hearing opportunity. The delay in filing the cross objection was condoned due to reasonable cause. The Tribunal emphasized the importance of lower authorities adjudicating on both jurisdictional and merit-related matters to ensure a conclusive decision-making process. The CIT(A) was directed to complete the appeal order by considering the merits of the case and providing a detailed decision, ensuring a fair adjudication process. Case-Laws Income Tax Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195606