https://www.taxtmi.com/caselaws?id=357506 The Court quashed the assessment orders under Section 143(3) of the Income Tax Act, 1961, due to the Assessing Officer's failure to consider the petitioners' objections and materials adequately. Emphasizing the importance of addressing relevant materials and objections in quasi-judicial decisions, the Court held that the arbitrary nature of the order violated principles of natural justice. The petitioners were directed to appear before the Assessing Officer with necessary documents for a lawful decision within a specified timeframe. en-us Thu, 25 Jan 2018 00:00:00 +0530 Fri, 23 Mar 2018 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357506 The Court quashed the assessment orders under Section 143(3) of the Income Tax Act, 1961, due to the Assessing Officer's failure to consider the petitioners' objections and materials adequately. Emphasizing the importance of addressing relevant materials and objections in quasi-judicial decisions, the Court held that the arbitrary nature of the order violated principles of natural justice. The petitioners were directed to appear before the Assessing Officer with necessary documents for a lawful decision within a specified timeframe. Case-Laws Income Tax Thu, 25 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357506