https://www.taxtmi.com/caselaws?id=380810 The tribunal allowed the appeal for statistical purposes, setting aside the assessment and restoring the matter to the AO to proceed from the stage of issuing the notice under section 148(1). The AO is to take into account the income already returned by the assessee and provide an opportunity for the assessee to present his case. The tribunal's decision ensures procedural compliance and fair opportunity for the assessee. en-us Wed, 08 May 2019 00:00:00 +0530 Tue, 28 May 2019 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380810 The tribunal allowed the appeal for statistical purposes, setting aside the assessment and restoring the matter to the AO to proceed from the stage of issuing the notice under section 148(1). The AO is to take into account the income already returned by the assessee and provide an opportunity for the assessee to present his case. The tribunal's decision ensures procedural compliance and fair opportunity for the assessee. Case-Laws Income Tax Wed, 08 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380810