https://www.taxtmi.com/caselaws?id=275234 The ITAT allowed both appeals for statistical purposes, remanding the issues back to the CIT(A) for fresh adjudication. The ITAT emphasized the need for the CIT(A) to consider all relevant evidence and submissions provided by the assessee during the reassessment proceedings, ensuring a fair opportunity for the assessee to present their case. en-us Wed, 05 Mar 2014 00:00:00 +0530 Tue, 25 Sep 2018 08:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275234 The ITAT allowed both appeals for statistical purposes, remanding the issues back to the CIT(A) for fresh adjudication. The ITAT emphasized the need for the CIT(A) to consider all relevant evidence and submissions provided by the assessee during the reassessment proceedings, ensuring a fair opportunity for the assessee to present their case. Case-Laws Income Tax Wed, 05 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275234