https://www.taxtmi.com/caselaws?id=200457 The Tribunal found that the assessee was not provided with a fair opportunity to present evidence and that the Assessing Officer did not conduct a thorough investigation as directed by the Commissioner of Income Tax under Section 263. Consequently, the Tribunal set aside the order of the Commissioner of Income Tax (Appeals) and remanded the matter back to the Assessing Officer for a fresh assessment, ensuring compliance with legal procedures and providing the assessee a fair opportunity to be heard. The appeal of the assessee was dismissed. en-us Fri, 15 Dec 2017 00:00:00 +0530 Thu, 29 Mar 2018 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200457 The Tribunal found that the assessee was not provided with a fair opportunity to present evidence and that the Assessing Officer did not conduct a thorough investigation as directed by the Commissioner of Income Tax under Section 263. Consequently, the Tribunal set aside the order of the Commissioner of Income Tax (Appeals) and remanded the matter back to the Assessing Officer for a fresh assessment, ensuring compliance with legal procedures and providing the assessee a fair opportunity to be heard. The appeal of the assessee was dismissed. Case-Laws Income Tax Fri, 15 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200457