https://www.taxtmi.com/caselaws?id=367217 The Tribunal allowed the appeal of the assessee, emphasizing the importance of considering all relevant facts, providing opportunities for hearing, and ensuring procedural fairness in assessments under section 154 of the IT Act. The Tribunal directed the Assessing Officer to verify if the rent amount was already considered by the recipient while filing the return of income and decide accordingly. The failure to provide an opportunity of hearing before passing orders under section 154 was deemed a violation of principles of natural justice. en-us Mon, 10 Sep 2018 00:00:00 +0530 Mon, 17 Sep 2018 07:41:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367217 The Tribunal allowed the appeal of the assessee, emphasizing the importance of considering all relevant facts, providing opportunities for hearing, and ensuring procedural fairness in assessments under section 154 of the IT Act. The Tribunal directed the Assessing Officer to verify if the rent amount was already considered by the recipient while filing the return of income and decide accordingly. The failure to provide an opportunity of hearing before passing orders under section 154 was deemed a violation of principles of natural justice. Case-Laws Income Tax Mon, 10 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367217