https://www.taxtmi.com/caselaws?id=369135 The Tribunal remanded the case to the Assessing Officer for fresh adjudication, emphasizing the necessity of providing a fair hearing and invoking the principle of natural justice "audi alteram partem." The Tribunal found discrepancies in the addresses on notices, supporting the assessee's argument that notices were issued incorrectly. It held that proper opportunity for a hearing must be provided before passing an ex-parte order, emphasizing compliance with statutory provisions and the importance of serving notices correctly for a fair hearing. The appeal was allowed for statistical purposes, stressing the significance of providing reasonable opportunities for the assessee to present their case effectively. en-us Fri, 05 Oct 2018 00:00:00 +0530 Mon, 22 Oct 2018 09:53:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369135 The Tribunal remanded the case to the Assessing Officer for fresh adjudication, emphasizing the necessity of providing a fair hearing and invoking the principle of natural justice "audi alteram partem." The Tribunal found discrepancies in the addresses on notices, supporting the assessee's argument that notices were issued incorrectly. It held that proper opportunity for a hearing must be provided before passing an ex-parte order, emphasizing compliance with statutory provisions and the importance of serving notices correctly for a fair hearing. The appeal was allowed for statistical purposes, stressing the significance of providing reasonable opportunities for the assessee to present their case effectively. Case-Laws Income Tax Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369135